AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (5) TMI 1355
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....g Grounds of appeals in ITA No.3141/Ahd/2014 & 3142/Ahd/2014: i). In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income-tax (Appeals) has grossly erred in confirming levy of fee u/s. 234E of I.T. Act Rs. 25000/- (ITA No. 3141/Ahd/2014) & Rs. 10,000/- (ITA No.3142/Ahd/2014). 3. The relevant facts as culled out from the materials on record are as under:- In this case appellant has challenged levy of fee u/s. 234E in order u/s.200A of the Income Tax Act. In this case appellant has filed TDS statement u/s. 200(3) beyond the prescribed due date. 4. After following the return same was processed by the TDS CPC and late filing fee u/s. 234E to the tune of Rs. 25000/- (ITA No. 3141/Ahd/2014) & Rs. 10....
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....dition 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] and of Hon'ble Bombay High Court in the case of Rashmikant Kundalia Vs Union of India [WP No. 771 of 2014], granting stay on the demands raised in respect of fees under section 234E. The full text of these decisions were not produced before us.....
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....s 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 deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after....
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....ts 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 in Section 200A and this amendment, as stated in the Finance Act 2015, is as follows: In section 200A of the Income-tax Act, in sub-section (1), for clauses (c) to (e), the following clauses shall be substituted with effect from the 1st day of June, 2015, namely:- (a) the fee, if any, shall be computed in accordance with the provisions of section 234E; (b) the sum payable by, or the amount of refund due ....
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....nt on account of "arithmetical errors" and "incorrect claims apparent from any information in the statement" - Section 200A(l)(a) (b). after making adjustment for 'interest, if any, computed on the basis of sums deductible as computed in the statement". - Section 200A(l)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10. In view of the above discussions, in our considered view, the adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, there....
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....have much to say except to place his reliance on the orders of the authorities below. He fairly did not dispute that the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date. 12. In view of the above discussions and bearing in mind entirety of the case, I hereby delete the levy of late filing fees under section 234E of the Act by way of impugned intimation issued. The assessee gets the relief accordingly. 13. In the result, appeal is allowed. Order pronounced in the open Court on this 3rd day of September, 2015." 14. We do not find any disparity on the facts, therefore, respectfully following the above, ....