2017 (3) TMI 1804

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....identical and issue is common, it is clubbed, heard together and disposed-off by way of this common order for the sake of convenience.  2. The limited issue came up for our consideration from these appeals is with regard to levy of fee u/s 234E of the Income Tax Act, 1961 (hereinafter called as 'the Act')  for late filing of quarterly e-TDS return u/s 200(3) of the Act.  3. The brief facts of the case extracted from ITA No.17/Vizag/2016 are that the assessee has filed quarterly e-TDS returns in prescribed forms for the respective quarters in respect of tax deducted at source under various TDS provisions of the Act.  These quarterly returns have been filed belatedly after the due date specified u/s 200(3) of....

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....5. CIT(A) after considering the explanation of the assessee and also after analysis of the provisions of section 200A & 234E of the Act and further by relied upon certain judicial precedents including the decision of Hon'ble Supreme Court in the case of Alom Extrusions Ltd. (2009) 185 Taxman 46 (SC) and Hon'ble Delhi High Court in the case of Rajeender Kumar Vs. CIT, 362 ITR 241, held that though sub-clause (c) inserted from 1.6.2015, it being declaratory and creative in nature, can be applied retrospectively, accordingly, the provisions of section 234E of the Act being the machinery section is applicable for levy of late fee for belated filing of TDS statements, even before insertion of sub-clause (c) in section 200A of the Act, by the Fin....