TaxTMI 
TaxTMI 
2016 (1) TMI 462
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....escriptive and argumentative in nature. In brief, its grievance is that the ld.CIT(A) has erred in upholding the levy of fees under section 234E of the Income Tax Act, 1961 amounting to Rs. 1,16,180/- on the assessee representing four quarters of F.Y.2013- 14. 3. Brief facts of the case are that the assessee did not submit TDS statement under section 200(3) of the Act within the prescribed due date. He has filed the statement after expiry of due date. The ld.CIT (CPC-TDS) has intimated the levy of fees by email as well as by notice as under: Quarter Amount of Fee u/s.234E Q1 47,820/- Q2 13,040/- Q3 23,520/- Q4 31,800/- Total 1,16,180/- 4. Aggrieved with the intimation, the assessee filed f....
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....s Club of North Surat Charitable Trust (supra). The ITAT has followed the decision rendered by ITAT, Amristar Bench in the case of Sibia Healthcare Pvt. Ltd. Vs. DCIT, ITA No.90/Asr/2015 order dated 9.6.2015. The order of the Division Bench has been reproduced in the case of Lions Club of North Surat Charitable Trust (supra) and it read as under: "4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon'ble High Courts, including Hon'ble Kerala High Court, in the case of Narath Mapila LP School Vs....
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....The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A wh....
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....this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation : For the purposes of this sub-section, "an incorrect claim apparent from any information in the statement" shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statements under subsection (1), the Board may make a scheme for centralised processing of statements of tax deducted at so....
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....s of section 234E". There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated in so many words in the impugned intimation itself, and, as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. While examining the correctness of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of "arithmetical errors" and "incorrect claims apparent from a....