2020 (5) TMI 569

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....ted Clause (c) to Section 200A(1) of the Act specifically w.e.f. 01.06.2015 and the case of the assessees before us is that in such circumstances where the said amendment was introduced w.e.f 01.06.2015 and there was nothing to suggest that the said amendment was clarificatory or retrospective in nature, then no such late filing fees could be charged u/s 234E of the Act in respect of TDS statements which were filed prior to 01.06.2015 or after the said date. Therefore, the Revenue Authorities could not have levied late filing fees u/s 234E of the Act. The Ld. AR of the assessee also submitted that the cases of the assessee is squarely covered by the decision of the Co-ordinate Bench of the Tribunal, Nagpur (through e-Court, Pune) in the case of M/s. Rajyas Software Pvt. Ltd. Vs. ACIT, CPC-TDS, Ghaziabad & Others, in ITA No. 208/NAG/2019 and others. 5. Per contra, the Ld. DR for the Revenue submitted that in these set of appeals, the respective Ld. CIT (Appeals) had dismissed these appeals filed before them on the ground of substantial late filing fees of the appeals and without going into the merits of the cases. 6. We have perused the case record and heard the rival conte....

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....A Nos.1019 to 1021/Mds/2015 and others dated 10.07.2015. Referring to the contents of para 8 to 11 of the said decision in the case of Smt. G. Indhirani (supra) where the Tribunal obliquely referred to the availability of powers independently for collecting the said late filing fees in case of belated TDS statements, ld. Counsel mentioned that the said decision of the Tribunal (supra) was pronounced prior to the Hon'ble Karnataka High Court's judgement in the case of Fatheraj Singhvi (supra) and after the judgement of the Hon'ble High Court, the decision of the Tribunal in the case of Smt. G. Indhirani (supra) is not a good law. It is the decision of the Hon'ble Karnataka High Court's judgment (supra) that the provisions of the amendment to section 200A r.w.s. 234E are prospective. 8. Further, ld. Counsel submitted that in the instance case, the late filing fees was levied u/s 234E of the Act at the time of processing of the TDS statements. The Assessing Officer never issued independent notices u/s 234E of the Act. 9. Ld. AR submitted that, at the time of processing of TDS statements, Assessing Officer is prevented from levy of fee for the default of late furnishi....

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....Hospital, DOBI BK(supra), wherein the co-ordinate Bench of the Tribunal held that charging of late fee u/s 234E of the Act is not maintainable even if the assessee files TDS returns belatedly and the Assessing Officer issues intimation u/s 200A of the Act after 01.06.2015 charging late filing fee u/s 234E of the Act. Therefore, we find force in the arguments of Shri Kishore Phadke, Ld.A.R. and the imposition of late fee u/s 200A r.w 234E of the Act confirmed by Ld.CIT(A) is set aside. Thus, additional ground raised by the assessee is allowed." B. Medical Superintendent Rural Hospital (supra) : "15. In other words, the Hon'ble High Court of Karnataka explained the position of charging of late filing fees under section 234E of the Act and the mechanism provided for computation of fees and failure for payment of fees under section 200A of the Act which was brought on Statute w.e.f. 01.06.2015. The said amendment was held to be prospective in nature and hence, notices issued under section 200A of the Act for computation and intimation for payment of late filing fees under section 234E of the Act relating to the period of tax deduction prior to 01.06.2015 were not main....

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....by us hereinabove, when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondentauthority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent." D. Alpha Electronics Pvt. Ltd. vs. ACIT vide ITA No.1450/PUN/2019 and others dated 13.12.2019 "7. We have perused the case records and heard the rival contentions. We have also given considerable thought to the facts and circumstances involved in all these cases. It is observed on perusal of Section 200 sub section (3) r.w.s. 206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government account and after doing that he has to furnish the TDS statement before the Income Tax Authorities within the prescribed time limit. If there is late filing of those TDS statements the....