2019 (9) TMI 1117

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....has been that she has taken a shop on rent to carry on the business. Once she came to know that payment of rent tax has been deducted and deposited to the Government account she applied for TAN No. And once receiving the same she has deposited the TDS. It was further submitted that levy of fee u/s 234E can be levied only when there is an enabling provision prescribed u/s 200A, which has come w.e.f. 1st June , 2015. However Ld. CIT(A) after referring to the judgment of Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 3. Before us Ld. DR has relied upon the judgment of Hon'ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment....

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....ed therein. Thus, fee u/s 234E is leviable if the statement is not filed as prescribed u/s 200(3) which in turn provides that the statement to be filed after the payment of tax to the prescribed authority. The relevant rule 31A (4A) provides that for filing of the 'challan cum statement' within seven days from the date of deduction. Now here in this case the demand has been raised purely on the ground that statement has not been furnished for the tax deduction at source. The relevant provision of section 200(3) read with rule 31A (4A) only refers to filing of 'challan cum statement' after the tax has been paid. The word "challan" in the said rule indicates that the tax must stand paid and that is how form 26QB is generated. ....