2019 (1) TMI 635

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.... Revenue : Shri J. C. Kulhari (JCIT) ORDER PER BENCH: These are two appeals filed by the assessee against the respective orders of the ld. CIT(A)-3, Jaipur dated 20.11.2017. 2. In ITA No. 41/JP/2018, the assessee has challenged the sustenance of late filing fees of Rs. 21,800/- charged by the Assessing officer u/s 234E while processing the TDS return (24Q) u/s 200A of the Act for the F....

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.... ld. AO was not empowered for making adjustment in respect of statement filed by the appellant with regard to tax deducted at source by levying fee u/s 234E of the Act at the given point of time. The enabling provisions of law i.e. sub-section (1) of clauses (c) to (e) of this section were inserted by The Finance Act, 2015 i.e. w.e.f. 1.6.2015 only enabling the ld. AO to make adjustment by levying....

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..... We have heard the rival contentions and perused the material available on record. In the present case, the undisputed facts are that the assessee filed its TDS return (Form 26Q) for the fourth quarter of financial year 2012-13 on 1.10.2013 and the same was processed and intimation under section 200A was issued vide order dated 25.12.2013 much prior to the amendment to section 200A of the Act w.e....

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....the Assessing Officer while processing the TDS statements for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted." 5. We have heard the rival contentions and perused the material available on record. In the present case, the assesse....