2018 (8) TMI 1633

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....o imposition of fees for late filing of TDS statement u/s 234E of the Act while processing the TDS statement U/s 200A of the Act prior to 01.06.2015. It was submitted that the Coordinate Bench has misplaced its reliance on the the judgments of Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs.Union of India (2015) 229 Taxman 596 and Hon'ble Rajasthan High Court in the case of Dundlod Shikshan Sansthan vs. Union of India (2015) 63 Taxmann.com 243 as the issue involved in these decisions were regarding constitutional validity of section 234E of the Act. It was further submitted that the Coordinate Bench of this Tribunal in the case of M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. vs. TDS CPC in ITA No. 722 & 723/JP/2016 dated ....

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....ory Services Pvt. Ltd. Vs. The TDS CPC, Gaziabad in ITA No. 722 & 723/JP/2016 for the A.Y. 2013-14 / Q-3 & 4 has allowed the appeal of the assessee by observing as under:- "3.5. We have heard rival contentions, perused the material available on record and gone through the orders of the authorities below. We have also gone through the case laws relied upon by the ld. Counsel. We find merit into the contention of ld. Counsel that he jurisdictional High Court has decided the validity of section 234E, but has not decide the issue of power of AO for levy of tax under section 234E in the judgment rendered in the case of M/s. Dundlod Shikshan Sansthan and Others (supra) as relied by ld. CIT (A). We have considered the recent decision of H....

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....pective assessment years prior to 1st June, 2015. When the intimation of the demand notices U/s 200A is held to be without authority of law so far as it relates to computation and demand of fee U/s 234E, the question of further scrutiny for testing the constitutional validity of Section 234E would be rendered as an academic exercise. We find that the Hon'ble Jurisdictional High Court in the case of Dundlod Shikshan Sansthan Vs. Union of India (supra) has also considered the decision of the Hon'ble Bombay High Court in the case of Rashmikant Kundalia Vs. Union of India (2015) 229 Taxman 596 wherein the Hon'ble High Court has decided the nature of demand. The Hon'ble High Court has held that Section 234E of the Act is not punitive in ....