TaxTMI 
TaxTMI 
2020 (9) TMI 328
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....the facts and circumstances of the case and law, the learned CIT(A) erred in confirming the levy of fees under section 234E of the Act at Rs. 72,600/- for Quarter-2 of the Financial Year 2014-15 without properly appreciating the facts of the case. 2.The appellant reserves its right to add, alter and modify the grounds of appeal as taken by it. ITA No.905/Ind/2019 Assessment Year 2015-16 (Qtr-4) 1.That on the facts and circumstances of the case and law, the learned CIT(A) erred in confirming the levy of fees under section 234E of the Act at Rs. 33,400/- for Quarter-4 of the Financial Year 2014-15 without properly appreciating the facts of the case. 2.The appellant reserves its right to add, alter ....
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.... that there was no enabling provision in section 200A of the Income-Tax Act, 1961 prior to 1st June, 2015 for raising demand in respect of levy of fees under section 234E of the Income-Tax Act, 1961. It was only after the substitution of newly inserted clause (c) w.e.f. 1st June, 2015 that fees under section 234E of the Income-Tax Act, 1961 could have been levied in the intimation issued under section 200A of the Income-Tax Act, 1961 after processing of the TDS return. 1.4.1] It is a settled position of law that no computation of fees under section 234E of the Income-Tax Act, 1961 could have been made in respect of TDS deducted for the period! respective assessment year prior to 1st June, 2015 even though TDS returns for such perio....
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....7, 6258, 6259/Del/2018 11. M/ s Zen Chemiconsultech Private Limited Vs ITO (TDS) , Hyderabad - ITA No. 1737 to 1739/Hyd/18 12. DIG Medical Composite Hospital CRPF Vs ACIT, CPC-TDS, Ghaziabad - ITA Nos. 176 to 181/NAG/2019 13. C & M Farming Ltd. Vs ACIT (CPC-TDS), Ghaziabad - ITA No. 2008 to 2017 /PUN/2017 8. Ld. Departmental Representative vehemently argued supporting orders of both the lower authorities. 9. We have heard rival contentions and perused the records placed before us and also carefully gone through the decisions relied and referred by Ld. Counsel for the assessee. Sole issue raised in this two appeals is against the levy of fee u/s 234E of the Act by CPC for delay in filing the TDS quarterly ret....
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....relevant extract) :- 14. Now coming to the last contention as well as main issue that whether in al l the remaining cases except that of Rohit Singh in ITANo.422/Ind/2019 whether the Ld. CIT(A) was justified in levying the fee u/s 234E of the Act. The common fact in all these cases are that the date of filing TDS return as well as date of CPC order is after 01.06.2015. We observe that recently Coordinate Bench of Jaipur in the case of Shri Uttam Chand Gangwal Vs ACIT in ITA No. 764/JP/2017 dated 23/01/2019 adjudicated the similar issue of levy of fee u/s 234E of the Act in the TDS return and the CPC order passed after 01.06.2015. Following decision was rendered by the Coordinate Bench: In the instant case, the assessee fil....
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....he quarterly return pertains, where the return is filed after 1.6.2015, the AO can levy fee under section 234E of the Act. At the same time, in terms of determining the period for which fees can be levied, only saving could be that for the period of delay falling prior to 1.06.2015, there could not be any levy of fees as the assumption of jurisdiction to levy such fees have been held by the Courts to be prospective in nature. However, where the delay continues beyond 1.06.2015, the AO is well within his jurisdiction to levy fees under section 234E for the period starting 1.06.2015 to the date of actual filing of the TDS return. In light of the same, in the instant case, the levy of fees under section 234E is upheld for the....