The assessee was a senior citizen and had purchased a house property from two non-resident co-owners. Since the sellers were non-residents, TDS on the sale consideration was deducted and paid as per section 195 of the Act. Tax was deducted on the same day when the sale consideration was paid and the same was also deposited to the Central Government on same day without any delay. The Assessing Officer levied fee  for delay in filing of the statements. On  appeal  it was contended that  the  assessee is  a senior citizen and due to old age, forgot to file the return of TDS by error and that is a procedural error with no malafide intention of being non cooperative to income tax compliances whereas the dept. representative argued that since section 234E provides for mandatory filing of TDS statement, the levy of fees is correct and should be levied. Tribunal held  that the  assessee being a senior citizen has deposited amount immediately after sale consideration was received and there was no lapse in payment. Merely on the ground that assesee could not file form 27Q within the time frame, cannot be the criteria for levying fees u/s. 234E and seeing the circumstances, the levy of fee was deleted. [ITA No. 127/Ahd/2022] dated 17/05/2023.]