2019 (10) TMI 1270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he case is called for second round, therefore, the bench decided to dispose off the appeal of the assessee after considering the facts and circumstances of the case, material available on record and considering the submissions of ld. DR. 3. The assessee has filed following grounds of appeal :- 1. For that the order of Assessment is against the settle principle of law. 2. For that the levy of Late Filing Fees U/S 234E prior to 01.06.2015 is not maintainable in the eyes of law. 3. For that the order of Assessment U/s 200A by the CPC-TDS, Ghaziabad and by the Commissioner of Appeal-1, Bhubaneswar is ex-parte in nature and not maintainable. 4. For that the Assess filled E-TDS return for the last quarter of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... payment, interest on deduction/collection default u/s.201(1A)/206C(7) of the Act, interest on short deduction/collection, interest on late deduction/collection. It is, therefore, amply clear that the assessee had deducted TDS on the due amounts and it has been deposited within the time and there is merely a failure for late filing of quarterly TDS return for the Quarter-IV. The assessee is a Government Department and the case is related to financial year 2013-2014 before amendment in the Act. Merely the intimation was generated u/s.200A of the Act on 03.06.2015, cannot be the basis for the levy of fee u/s.234E of the Act. To support our above view, reliance can be placed on the decision of Jodhpur Bench of the Tribunal in the case of Stati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Act, 2012 inserted sec. 234E of the Act to provide for levy of fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance (No. 2) Act 2009, inserted sec. 200A in the Act, which prescribed for furnishing of TDS statements for determining the amount payable or refundable to the deductor. It further took note that however, as sec. 234E of the Act was inserted after the insertion of sec. 200A in the Act, the existing provisions of sec. 200A of the Act do not provide for determination of late fees payable u/s. 234E of the Act at the time of processing of TDS statement. It was thus, proposed to amend the provisions of sec. 200A of the Act so as to enable the computation of ta....