TaxTMI 
TaxTMI 
2016 (2) TMI 265
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.... are being disposed of by this consolidated order for the sake of convenience. For the facility of reference, I take the lead case as ITA No. 3180/Ahd/2015 for AY 2015-16. 2. In ITA No.3180/Ahd/2015, the assessee has raised following grounds:- 1. in law and on the facts and in the circumstances of the appellant's case, the learned CIT(Appeals) has erred in dismissing appeal of the Appellant filed against order passed u/s 200A of the Act by the learned Deputy Commissioner of Income Tax, Centralized Processing Cell- TDS. 2. In law and on the facts and in the circumstances of the appellant's case, the ld. CIT(A) has erred in confirming fees charged u/s 234E of the Act for late filing of TDS return without appreciating fact....
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.... charging of late fee u/s. 234E of the Act. The findings reads 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 Union of India [WP (C) 31498/2013(J)], Hon'ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(T-IT), Hon'ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Union of India [WP No. 1981 of 2014]....
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.... statement in accordance with subsection (3) of section 200 or the proviso to subsection (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 which was inserted by the Finance Act 2009 with effect from 1st April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at source (1) Where a statement of tax ....
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...." 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 sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said subsection. 7. By way of Finance Act 2015, and with effect from 1st June 2015, there is an amendment inSection 200A and this amendment, as s....
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.... 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 any information in the statement" - Section 200A(1)(a) . (b) after making adjustment for 'interest, if any, computed on the basis of sums deductible as computed in the statement". - Section 200A(1)(b) 9. No other adjustmen....