TaxTMI 
TaxTMI 
2017 (5) TMI 1
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..../s 234E of the Income Tax Act, 1961 (the Act) without appreciating the facts and circumstances of the case. The CIT(A) ought to have directed to waive the said fees. 2. the ld. CIT(A) erred in fact and in law in adjudicating an issue of validity of the impugned levy of fees U/s 234E in the order passed U/s 200A of the Act. The CIT(A) ought to have appreciated that the power to collect the fees by the prescribed authority vested in such authority only by way of substitution of clause (c) to Section 200A(1) of the Act by the Finance Act, 2015 w.e.f. 01/6/2015. Since, prior to said substation the Assessing Officer had no authority to charge the fees U/s 234E of the Act while issuing intimation U/s 200A of the Act and henceforth levy o....
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....d bureaucratic methodology imbued with the note-making, file-pushing, and passing-on-the-buck ethos, delay on its part is less difficult to understand though more difficult to approve. In any event, the State which represents the collective cause of the community, does not deserve a litigant non grata status. The courts, therefore, have to be informed of the spirit and philosophy of the provision in the course of the interpretation of the expression "sufficient cause". So also the same approach has to be evidenced in its application to matters at hand with the end in view to do even-handed justice on merits in preference to the approach which scuttles a decision on merits. Turning to the facts of the matter giving rise to the present appeal....
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....rnment sought were exactly the same, which were for the adjournment sought on the earlier date i.e. 28/2/2017 and 08/3/2017. On the last hearing i.e. on 16/3/2017, Shri R.P. Jaat, who sought the adjournment was also made aware about the fact that the issue in grounds of appeal raised, is already covered by the decision of Hon'ble Bombay High Court on which the ld. CIT(A) has relied upon while deciding the issue. Today again application for adjournment filed, which is rejected for the reasons that the issue stand already covered against the assessee by the Hon'ble High Court for seeking adjournment for non-genuine reasons. The issue is being decided. The issue raised in grounds of appeal is covered by the decision of Hon'ble Bombay High ....
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....Chapter shall be computed after making the following adjustments, namely; - (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of r....
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....d due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause(c) against any amount paid under section 200 or section 20 J or section 234E and any amount paid otherwise by way of tax or interest or fee: (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund, due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor." (c) Provisions of Sec. 234E : "(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a....
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....gh Court in case of M/s Dundlod Shikshan Sansthan and others vide order dated 28.07.2015 held that even prior to these amendments the imposition of fees U/s 234E was not illegal. While discussing this issue they referred to Bombay High Court decision wherein it was held that - The timely processing of returns is the bedrock of an efficient tax administration system. If the income tax returns, especially having refund claims, are not processed in a timely manner, then (i) a delay occurs in the granting of credit of TDS to the person on whose behalf tax is deducted (the deductee) and consequently leads to delay in issuing refunds to the deductee, or raising of infructuous demands against the deductee; (ii) the confidence of a general taxpayer....