2019 (1) TMI 1711

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....DER Per Sandeep Gosain, Judicial Member: The present Appeal filed by the assessee is against the order of Ld. CIT (Appeal) - 59, Mumbai dated 04.08.2017 for AY 2015-16. 2. The facts of the present case as mentioned in the order of revenue are not in dispute. As per the factual position, Rs. 28,600/- was the fee levied for the delay in furnishing the statement u/s 200(3) of the Act. It was....

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....e of Finance Act 2012 w.e.f 01.07.12, Section 234E was inserted in Chapter XVII-G of the Act. According to the said provisions, a person who fails to deliver a statement within the time prescribed in Sub section 3 of section 200, shall be liable, by way of fee, a sum of Rs. 200 for everyday during which the failure continues. It was further held that though there was no enabling authority vested f....

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....and while relying upon the judgments cited (supra), we are also of the view that section 200A which was brought w.e.f. 01.06.15 is an enabling provision which empowers the AO to determine fee u/s 234E of the Act and is prospective in nature. Hence no computation of fee for demand or intimation for fee u/s 234E could be made for TDS deducted for assessment year prior to 01.06.15. Moreover, no contr....