2017 (10) TMI 1504

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....ling fee of Rs. 49,400/- levied by the DCIT (TDS) Central Processing Cell u/s 234E. 2.) That the CIT(A) failed to appreciate that there was no power with the DCIT, Central Processing Cell, TDS to levy such late filing fee in intimation u/s 200A of the Income Tax Act, 1961. 3.) That the orders of the DCIT & CIT(A) are against the law and facts of the case." 3. The brief facts of the case are as under: That a person deducting the tax at source is required by Sec. 200(3) to prepare and furnish a statement in accordance with the Rule 31A within the prescribed time. Sec.234E of the Act, w.e.f. 1st of January, 2012, makes an assessee liable to pay, by way of fee, a sum of Rs. 200/- for everyday of default in filing a....

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.... fee of Rs. 49,400/- levied by the DCIT, (TDS), Central Processing Cell u/s 234 E. Further failed to appreciate that there is no power with the aforesaid authority to levy such late filing fee in intimation u/s 200A of the I.T. Act, 1961. The Ld. Counsel also relied upon the judgment passed by the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. vs. Union of India & Ors. (2016) 289 CTR (Kar) 602 and submitted that in the said case the Hon'ble High Court has held that amendment made u/s 200A which came into effect from 1st June, 2015 is held to be having prospective effect and no computation of fee for the demand u/s 234E could be made for the TDS deducted for the respective assessment prior to 1st June, 2015. Therefore, t....