2018 (5) TMI 1643

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.... No. 454 – 457/Agr/2017 - -<br>Income Tax<br>Shri A.D. Jain, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member For The Appellant : Shri Deependra Mohan, CA in ITA No. 467/Agr/2017 and None in other cases For The Respondent : Shri Waseem Arshad, Sr. DR ORDER PER BENCH: This bunch of appeals are directed against the order of ld. CIT(A), Agra against upholding levy of f....

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....ppeals is as to whether late filing fee u/s 234E of the Act has rightly been charged in the intimation issued u/s 200A/206CB of the Act while proceeding the TDS returns/statements, the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015. Earlier, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E. As such, as per the asse....

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....ring numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objecti....

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....ated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not ha....