2019 (1) TMI 1355

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....f jurisdiction and various other reasons and hence, the same kindly be quashed. 2. The ld. CIT(A) erred in law as well as on the facts of the case in confirming the impugned order passed by the AO u/s 200A of the Act dated 30.07.2015 by imposing the late fees of Rs. 13,600/- u/s 234E of the Act. The impugned order so passed and late fees so levied being totally contrary to the provisions of law and facts kindly be quashed." 2. Briefly stated, the facts of the case are that the assessee filed his TDS return in Form No. 26Q for the quarter ended 31st March, 2015 on 22nd July, 2015 for which the due date was 15th May, 2015. The TDS return was processed and the ACIT, TDS issued an intimation dated 30th July, 2015 u/s 200A of the Act....

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....indly deleted. 5. Per contra, the ld. DR submitted that the assessee has filed the quarterly return on 22nd July, 2015 which is well after amendment to the provisions in section 200A w.e.f 01.06.2015 and thereafter an intimation has been issued on 30th July, 2015 u/s 200A of the Act imposing the penalty u/s 234E of the Act. It was accordingly submitted that there is no infirmity in the order of the ld. CIT(A) in confirming the said levy of the penalty and accordingly, the order of the ld. CIT(A) should be confirmed. 6. In Gita Star Hotels & Resorts P Ltd. (supra), we have examined this matter at length and it would be useful to refer to the findings which are reproduced at para 8 as under:- "8. We have heard the rival content....

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....r the fourth quarter of financial year 2012-13 was filed by the assessee on 26.12.2012 and the same was processed and intimation under section 200A was issued on 15.12.2013 much prior to the amendment to section 200A of the Act w.e.f. 1.6.2015 empowering the Assessing officer levying the fees under section 234E of the Act. In that factual background, it was held that it was not a case of continuing default where the assessee has defaulted in furnishing the TDS statement even after 1.6.2015 and therefore, the demand for payment of fees under section 234E was deleted. The said decision therefore doesn't support the case of the assessee. 8. In the instant case, the assessee filed its TDS return in Form No. 26Q for the quarter ended 31st Mar....