TaxTMI 
TaxTMI 
2018 (12) TMI 1818
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.... to the doctors and remitted the tax so deducted to the Department, as per Section 200(1) of the Act. Later, the petitioner submitted the returns or statements with the details, as required under Section 200(3) of the Act. 2. As per Section 200(3) read with Rule 31A of the Income Tax Rules 1952, a deductor must file a return or statement on the TDS. Accordingly, the hospital filed returns in the two assessment years for four quarters: the Exts.P1 to P4. The authorities processed the returns under Section 200A of the Act and demanded from the hospital late filing fee under Section 234E of the Act. 3. Aggrieved, the petitioner has filed this writ petition seeking these reliefs: i) Call for the records leading to issuance of Exhibits P1 t ....
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.... Sri Christopher Abraham, the learned Standing Counsel for the TDS and Smt.C.G.Preetha, the learned Central Government Counsel, besides perusing the records. Discussion: 6. Indeed, the facts are not in dispute. The petitioner submitted quarterly returns for the assessment years 2012-2013 and 2013-2014. After processing them, the assessing officer issued the Exts.P1 to P4 intimations, requiring the petitioner to pay the late fee. The petitioner has assailed that. To put the issue in perspective, we need to examine the statutory provisions. To begin with, Section 200A before 1.6.2015 stood as follows: 200A. Processing of statements of tax deducted at source. (1) Where a statement of tax deduction at source (or a correction statement) ....
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.... in the statement" shall mean a claim, on the basis of an entry, in the statement" (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statements under sub section (1) the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to the deductor as required under the said sub section". 7. Later through Finance Act, 2015 with effect from 1.6.2015, among other things, clause-(c) was added, with other consequential changes. No....
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....ing the legality and validity of the intimation under section 200A was that, the provision of section 200A(1)(c), (d) and (f) have come into force only with effect from 1.6.2015 and hence, there was no authority or competence or jurisdiction on the part of the concerned Officer or the Department to compute and determine the fee under section 234E in respect of the assessment year of the earlier period and the return filed for the said respective assessment years namely all assessment years and the returns prior to 1.6.2015. It was submitted that when no express authority was conferred by the statute under section 200A prior to 1.6.2015 for computation of any fee under section 234E nor the determination thereof, the demand or the intimation ....