Appeals Allowed: Fee under Section 234E waived for processing statements.

The Tribunal allowed all appeals filed by the assessees, setting aside the levy of fee u/s. 234E while processing statements u/s. 200A before 01-06-2015 for assessment year 2013-14.

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Issues:
Appeal against order of Commissioner of Income-tax (Appeals) regarding levy of fee u/s. 234E while processing statement u/s. 200A before 01-06-2015 for assessment year 2013-14.

Analysis:
The appeals were filed by different assessees against orders of the Commissioner of Income-tax (Appeals)-2(i/c), Madurai for assessment year 2013-14. None represented the Assessee, while Mr. Clement Ramesh Kumar represented the Revenue. As all appeals involved the same issue, they were disposed of by a common order.

The assessee submitted written points regarding the assessment year 2013-2014, focusing on the assessing authority's ability to levy fee u/s. 234E while processing the statement u/s. 200A before 01-06-2015. The assessee relied on a decision of a Co-ordinate Bench of the Tribunal, arguing that the assessing officer exceeded jurisdiction in levying the fee. The Revenue presented the order of the Gujarat High Court in a different case, emphasizing that section 200A is a machinery provision and cannot override the charging provision of section 234E.

After considering the submissions, the Tribunal noted that the Gujarat High Court decision was specific to the amendment to Section 234E from 01-06-2015 and did not address the levy of interest u/s. 234E before the amendment. Referring to previous decisions of the Tribunal, the Tribunal held that the assessing officer had exceeded jurisdiction in levying the fee u/s. 234E while processing the statement and making adjustments u/s. 200A. The Tribunal allowed the appeals, setting aside the intimation of the lower authorities levying the fee u/s. 234E and deleting the fee levied.

In conclusion, the Tribunal allowed all appeals filed by the assessees, ruling in favor of setting aside the levy of fee u/s. 234E while processing statements u/s. 200A before 01-06-2015 for assessment year 2013-14.

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