2019 (4) TMI 1895

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.... demand u/s.234E for the financial year 2014-15 on the ground that there was a delay in filing of the TDS return for three quarters and has levied fee u/s.234E of Rs. 1,84,730/-. 3. Ld. CIT (A) too has held that Section 234E has been brought in statute w.e.f. 01.07.2012 and assessee's case pertains to the year, during which Section 234E was effective and any demand raised u/s.234E is not appealable before ld. CIT(A). On merits, he has decided the issue and held that Hon'ble Rajasthan High Court in the case of M/s. DundiodShikshanSansthan & ... v. Union of India and ors, dated 28th July, 2015 and also decision of Hon'ble Gujarat High Court in the case of Rajesh Kourani v. Union of India (2017) 83 taxmann.com 137 (Guj.). 4. Before u....

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....of the Central Government within the prescribed time, prepare such statement for such period as may be prescribed. Provision of section 200A provides that where the statement of tax deduction at source has been made by the person deducting any sum u/s 200, then such statement shall be processed in the manner given therein. Clause (c) of section 200A has been substituted by the Finance Act 2015 w.e.f. 1.6.2015 which reads as under:- "(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;" 6.1 Fee for default u/s 234E provides that, when a person fails to deliver or cause to be delivered a statement within the time prescribed u/s 200(3), then that person shall be liable to pay fee in the manner provided ....

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....he learned counsel for the appellants. The first contention for assailing 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 ....