2019 (11) TMI 707

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.... A.O. in levying fees under section 234E of the I.T. Act, 1961, bye-passing the intimation under section 154 of the I.T. Act, 1961, in the absence of any intimation issued under section 200A of the I.T. Act, 1961, by the Assessing Officer. 2. Briefly the facts of the case are that in all the three appeals, the A.O. passed the intimation under section 154 of the I.T. Act, levying the late fees under section 234E of the I.T. Act, 1961. The assessee challenged the said Orders before the Ld. CIT(A). The assessee contended before the Ld. CIT(A) that A.O. has erred in making intimation under section 154 without any intimation under sub-section (1) of Section 200A of the I.T. Act, 1961, in respect of TDS return. The assessee filed copy of the j....

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....pon the Order of ITAT, Delhi Bench in the case of Dharam Deep Public School & Another vs., DCIT & Another [2018] 52 CCH 16 (Delhi-Trib.), in which it was held as under : "Held : Section 234E(1) of the Act provides that where a person fails to deliver or cause to be delivered, a statement within time prescribed in section 200(3) of the Act or the proviso to section 206C(3) of the Act, he shall be liable to pay, by way of fees, sum of Rs. 200/- for every day during which the failure continues. Finance Act, 2015 had made amendments to section 200A of the Act enabling the Assessing Officer to make adjustments while levying fees under section 234E of the Act was applicable w.e.f. 01.06.2015 and has held that it has pro....

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.... period prior to 01.06.2015." 3.1. He has also relied upon Order of ITAT, Pune Bench in the case of Medical Superintendent Rural Hospital & Anr vs., DCIT CPC (TDS) & Another [2018] 54-CCH-457- Pune-Tribunal, in which it was held as under : "Conclusion : Since amendment to s. 200A was prospective in nature, AO while processing TDS returns/statements for period prior to 01.06.2015 was not empowered to charge late filing fees u/s 234E." 3.2. Learned Counsel for the Assessee, therefore, submitted that no fees may be charged in the present case. 4. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 5. We have considered the rival submissions and do not find any justification to sustain the ....