2018 (2) TMI 264

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....deciding the appeal u/s 250(6) of the Act despite of the fact that intimation was passed u/s 200A of the Income Tax Act by the Ld. DCIT, TDS instead of Sec. 234E r.w.s 200A of the Act as mentioned in his order though by clerical mistake, while filling first appeal before the Ld. CIT(A) Karnal, in Form No-35, we had mentioned that the Assessing Officer has passed the order appealed against u/s 234E r.w.s. 200A of the Act." 2. The issue for consideration is regarding levy of fee under section 234E of the Act, while processing the statement furnished by the assessee under section 200A of the Act. 3. The assessee has filed TDS return of Q-1 for F.Y. 2014-15 with the TDS (CPC), Ghaziabad, on 14/10/2014, after 91 days from the due dat....

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....el for the assessee submitted that the order passed by the Assessing Officer U/S 234E r/w Section 200A of the Act in form No. 35 cannot be presumed that the order has been passed U/S 234E r/w section 200A of the Act itself, rather it is an intimation passed U/S 200A of the Act; that the Ld. CIT (A) has not appreciated the fact that the assessing authority could have passed a separate order U/S 234E in respect of levying fees for delay in filing the statement U/S 200(3) of the Act, however, after 01.06.2015, the A. O is well within his powers to levy fees U/S 234 E of the Act. Even while processing the statement U/S. 200A, the levying of late fees U/S 200A of the Act, much before 01.06.2015 is not justified and against the law. For this purp....

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....ay the feel voluntarily and the Assessing Officer has no authority to levy fee could not be accepted. No one would come forward to pay the feel voluntarily unless there is a compulsion under the statutory provision. The Parliament welcomes the citizens to come forward and comply with the provisions of the Act by paying the prescribed fee before filing the statement under Section 200 (3) of the Act. However, if the assessee fails to pay the fee before filing the statement under Section 200 (3) of the Act, the assessing authority is well within his limit in passing a separate order levying such a fee in addition to processing the statement under Section 200 A of the Act. In other words, before 01.06.2015, the assessing authority could pass a ....