TaxTMI 
TaxTMI 
2018 (6) TMI 303
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....dentical, relating to levy of fees u/s 234E of the Income Tax Act, for delay in filing TDS returns. Therefore all the appeals were heard together and are being disposed of by way of this common order. 3. The facts involved in all the above appeals are identical, being that an intimation u/s 200A of the Act was made to the assessees on processing TDS returns filed by them, levying thereunder fees u/s 234E for late filing of the TDS returns. The details of the said intimations passed in each of the above cases is as under : S.NO. ITA No. Name of the assessee Date of levied Intimation u/s 200A Fees u/s 234E (Rs.) 1. 1158/2017 M/s Sonalac Paints and Coatings. Ltd. Chandigarh 11.01.2014 14,000/- 2....
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....hen the said demand raised through intimation u/s 200A is beyond the powers of Ld. AO and even on the facts of the case, no fee should have been levied on the appellant. 4. That on the facts, circumstances of the case and in law, the Worthy CIT(A) has erred in confirming the action of Ld. AO wherein he was unjustified in charging fee of Rs. 14,000/- u/s 234E on account of late filing of TDS statement by passing intimation u/s 200A even when there was reasonable cause which prevented the appellant from filing the TDS statement in time. 5. That on the facts, circumstances of the case and in law, the Worthy CIT(A) has erred in confirming the action of Ld. AO wherein he was unjustified in charging fee of Rs. 14,000/- u/s 234E ....
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....laws in support of the above proposition : 1. M/s Khanna Watches Ltd. V DCIT CPC(TDS) ITA 731 to 735/CHD/2015 dated 29.10.2015 2. Sibia Healthcare Pvt. Ltd. Vs DCIT (2015) 121 DTR 81 (Amritsar) 6. At this juncture, the ld. DR pointed out that the Hon'ble Gujarat High Court in the case of Rajesh Kourani Vs UOI reported in 83 Taxman.com 137/ 297 CTR 502 had held that the amendment made to Section 200A authorizing the AO to make adjustment of the fees to be levied u/s 234E while processing TDS returns, w.e.f. 01-06-2015, was retrospective in nature. Copy of the order was placed before us. Ld. DR, therefore, stated that the fees in the present case had been rightly charged by way of adjustment made while processing retu....
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.... filing of TDS returns. The facts on record are that the said fees were levied while processing the TDS returns filed by the assessee as per the provisions of Section 200A of the Act and further that fees in all the above cases was levied prior to 01.06.2015. Further, we have noted that the provisions of Section 234E for levy of fees on account of late filing of TDS returns was brought on the Statute vide Finance Act, 2012 w.e.f. 01.07.2012 and also that Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01.06.2015 and that the same was brought on the Statute only vide Finance Act, 2015 w.e.f. 01.06.2015. The other relevant Section taken note of is t....
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.... of the assessees against the introduction of the said Section in the Statute was that there was no provision for filing appeals against the orders passed levying fees u/s 234E. It was in this context that the Hon'ble High Court held that even if no appeal lay against levy of fees u/s 234E, the remedy of writ still remained with the aggrieved parties and therefore, the constitutional validity of the said Section could not be challenged on this ground. It may be noted that the observation of the Hon'ble High Courts was in the context of no appeal lying against the levy of fees u/s 234E per-se, but where fees are levied by way of adjustment made in intimations u/s 200A, the said intimations are appealable as per the Statute before the....