TaxTMI 
TaxTMI 
2019 (2) TMI 1751
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....fore these appeals are clubbed and heard together and disposed of by way of this consolidated order. ITA No.5685/MUM/2018 2. The only common issue raised in all these appeals by the assessee is against the order of ld.CIT(A) who confirmed the late fee as imposed by the AO (TDS-CPC) u/s 234E of the Income Tax Act, 1961 (in short 'the Act') in respect of TDS returns filed after due date by the assessee but prior to 1.6.2015. 3. Facts of the case in brief are that for F.Y. 2013-14 relevant to the A.Y. 2014-15, the assessee has filed its TDS returns in respect of payments/credits on which assessee has deducted tax at source in the prescribed format, however, the said returns were filed after due date of filing of the returns. T....
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....ior to the amendment carried out in section 200A w.e.f. 01/06/2015 by the Finance Act, 2015 by inserting new clauses (c) & (e) to sub-section (1) to section 200A of the Act . The ld.AR further submitted that only those returns were filed after the said date could be subjected to imposition of late fee u/s 234E of the Act and not to the cases filed prior to the said amendment. Therefore, the ld counsel of the assessee submitted that intimations u/s 200A issued by the AO are beyond the scope and ambit of section 200A of the Act so far as relate to imposition of late fee u/s 234E of the Act and accordingly and late fee charged u/s 234E of the Act deserves to be deleted. In support of his arguments, ld.AR submitted that amendment vide Finance A....
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.... 01.06.2015 and were also processed prior to 01/06/2015. In our view, late fee could not be charged as the enabling the provisions of section 200A of the Act do not provide for the same. It is correct that the clauses (c) to (e) to sub-section (1) of section 200A brought on the statute took w.e.f. 01/06/2015 by the Finance Act, 2015. Accordingly, we are of the view that the late fee as imposed by the AO (TDS-CPC) is wrong and consequent order upholding the said imposition by the ld.CIT(A) is also not correct. The case of the assessee is squarely covered by the series of decision referred to by the assessee. In the case of Sudarshan Goyal (supra) wherein the Coordinate Bench of this Tribunal has considered the decision passed by the Hon'....
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....sessee by holding that 234E is charging section and section 234E is a constitutionally valid and there is no need or in absence of such specific mention in section 200A , late fee can be levied. Thereafter, the Hon'ble Karnataka High Court in the case of Sree Ayyapa Educational Charitable Trust (supra) upheld the view taken by the High Court in the earlier decision in the case of Fatheraj Singhvi & Ors. (supra). Now, in our opinion, there are conflicting decisions on the same issue of various High Courts, the decision which are in favour of the assessee are to be followed in view of the decision of the Hon'ble Supreme Court in the case of Vegetable Products Ltd. (supra). In our opinion, the Coordinate Bench of Agra Tribunal in the c....