2019 (8) TMI 1533

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....peared on behalf of the assessee. 3. The facts in brief are that in the order passed u/s 200A of the Act, late filing fee of Rs. 3,000/- u/s 234E of the Act has been levied. It was submitted that levy of fee u/s 234E of the Act can be levied only when there is an enabling provision prescribed u/s 200A of the Act, which has come w.e.f. 1st June, 2015. However Ld. CIT(A) after referring to the judgment of Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon'ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon'ble Bombay High Court in the case of Mr. Rashmikant Kundal....

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.... to pay fee in the manner provided therein. Thus, fee u/s 234E of the Act is leviable if the statement is not filed as prescribed u/s 200(3) of the Act which in turn provides that the statement to be filed after the payment of tax to the prescribed authority. The relevant rule 31A (4A) provides that for filing of the 'challan cum statement' within seven days from the date of deduction. Now here in this case the demand has been raised purely on the ground that statement has not been furnished for the tax deduction at source. The relevant provision of section 200(3) read with rule 31A (4A) only refers to filing of 'challan cum statement' after the tax has been paid. The word "challan" in the said rule indicates that the tax mu....