JAWAHAR NAVODAYA VIDYALAYA PALAYANADA,CALICUT V. ITO, WARD TDS, KOZHIKODE

ITA 483/COCH/2024

AI Insights

The case involves Jawahar Navodaya Vidyalaya, an educational institution, appealing against the orders of the National Faceless Appeal Centre, Delhi, which had dismissed their earlier appeal due to a significant delay. The institution had incurred expenditure on salaries for which tax was deducted at source but failed to submit the prescribed TDS forms on time, leading to a late fee under section 234E of the Income Tax Act, 1961. The Tribunal dismissed the appeal due to the appellant's failure to provide a sufficient cause for the delay in filing the appeal, citing ignorance of the law as an insufficient reason.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38554 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Other Referred Cases: Pathapati Subba Reddy v/ Special Deputy Collector (LA) SLP (Civil) No. 31248 of 2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Assessee Lawyers: RICHARD MATHEW
• Keywords: Condonation of delay; Ignorance of law; TDS
• Section: 234E

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM ITA Nos. 475 to 483/Coch/2024 Assessment Years: 2013-14 to 2015-16 Jawahar Navodaya Vidyalaya .......... Appellant Palayanada, Badagara, Calicut 673530 [PAN: CHNJO0016C] vs. The Income Tax Officer (TDS) .......... Respondent Kozhikode Appellant by: Shri Richard Mathew, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 20.01.2025 Date of Pronouncement: 04.02.2025 O R D E R Per Bench These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)], all dated 17.03.2021 for Assessment Year (AY) 2013-14 to 2015-16. 2. The brief facts of the case are that the appellant is an educational institution. During the financial year 2012-13 the appellant had incurred expenditure on salary in respect of which tax was deducted at source and remitted to the government. However, the TDS Officer noticed that the appellant had failed to submit the 2 ITA Nos. 475 & 583/Coch/2024 Jawahar Navodaya Vidyalaya prescribed TDS forms and, therefore, the CPC vide intimation dated 01.04.2014 levied late fee u/s. 234E of Income Tax Act, 1961 (hereinafter \"the Act\") of Rs. 19,600/- for filing the TDS returns in Form No. 24Q belatedly for FY 2012-13. 3. Being aggrieved, the appellant filed appeal before the CIT(A) with a delay of 54 months and 10 days. The CIT(A) dismissed the appeal by holding that the appellant had not shown sufficient cause for the delay in filing the appeal before him. 4. Being aggrieved, the appellant filed appeal before the Tribunal with a delay of 1107 days. The appellant filed an affidavit praying for condonation of delay stating as under: - “1. We have filed income tax appeal before you for A.Y 2013-14 against the appellate order of National Faceless Appeal Centre. 2. There was a delay of 1107 days in filing the appeal. We are an institution funded by the Ministry of Education, Government of India. We are not well versed with income tax proceedings. We filed appeal based on professional guidance received which we sought only after receipt of communication of demand for various years. This appeal was filed immediately after receipt of notice containing demand of late fee for delayed filing of TDS returns relating to period prior to June 2015. We were not aware of appeals filed with first appellate authority and dismissal of the same by the authority. We sincerely apologize for any inconvenience this delay may have caused. 3. We are seeking a condonation of delay in filing appeal citing the above reasons.” 3 ITA Nos. 475 & 583/Coch/2024 Jawahar Navodaya Vidyalaya 5. From a mere perusal of the averments in the petition, it is evident that the appellant is seeking condonation of delay only on the ground that it was unaware of the procedure to be followed. Keeping in view the well settled position of law that ignorance of law is not an excuse and further the educational institution cannot plead ignorance of law, which is expected to work within the legal framework of law. Keeping this in view and also the principle that at the time of consideration of condonation petition, the merits of the case cannot be considered as held by the Hon'ble Supreme Court in the case of Pathapati Subba Reddy v/ Special Deputy Collector (LA) SLP (Civil) No. 31248 of 2018, we are of the considered opinion that it is not a fit case for condonation of delay. 6. In the result, the appeals filed by the assessee are dismissed. Order pronounced in the open court on 4th February, 2025. Sd/- Sd/- (PRAKASH CHAND YADAV) JUDICIAL MEMBER (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 4th February, 2025 n.p. 4 ITA Nos. 475 & 583/Coch/2024 Jawahar Navodaya Vidyalaya Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order Assistant Registrar ITAT, Cochin "