TaxTMI 
TaxTMI 
TaxTMI 
2020 (9) TMI 328
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....) 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 and modify the grounds of appeal as taken by it. 3. We find that the instant appeals are delayed by ....
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....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 period are filed belatedly after 1st June, 2015. 1.4.2] It has been categorically held in the following judicial precedents that....
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..... 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 returns and Ld. CIT(A) confirming such levy of fee u/s 234E at Rs. 72,600/- and Rs. 33,400/- for Quarter-2 and Quarter-4 for Financial Year 2014- 15. Quarterly returns were filed after the due date of 29.10.2015. 10. We observe tha....
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....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 filed its TDS return in Form No. 26Q for the quarter ended 31st March, 2015 on 22nd July, 2015 and the same was processed and an intimation dated 30 July, 2015 was issued by the AO u/s 200A of the Act. Thus, both the filing of the return of income by....
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....ng 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 period 1.06.2015 to the date of actual filing of the TDS return which is 22.07.2015 and the balance fee so levied is hereby deleted. In the result, the ground of appeal is partly allowed. 15. From perusal of the above decision we find that the issue before us is similar t....