TaxTMI 
TaxTMI 
2019 (7) TMI 1678
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....ce and brevity. 3. From perusal of the grounds filed in the respective appeals which have been argued by various counsels, only one issue needs to be adjudicated as to whether the Revenue authorities were justified in levying the late fees u/s 234E of the Act in the statement processed u/s 200A of the Act. 4. Following chart shows the details of TDS Quarter, Financial year, date of filing the TDS return, date of order of Central Processing Cell and the amount of fees levied u/s 234E of the Act. Name of Assessee & ITANo. F.Y Quarter Date of filing TDS Return Date of CPC order Amount of fee Executive Engineer Div No.12, Barwani ITANo.457 to 459/Ind/2019 2013-14 Q-3 31.10.2015 06.11.2015 Rs. 60548/- 2013-14 Q-4 31.10.2015 06.11.2015 Rs. 51,337/- 2014-15 Q-1 31.10.2015 06.11.2015 Rs. 42,871/- Anand Township Indore P. Ltd. ITANo.930 to 931/Ind/2018 2015-16 Q-2 01.09.2016 06.09.2016 Rs. 64,400/- 2015-16 Q-3 01.09.2016 05.09.2016 Rs. 46000/- 2015-16 Q-4 01.09.2016 05.09.2016 Rs. 21600/- District Organizer Tribal Welfare ITANo.675 & 676/Ind/2018 2013-14 ....
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....ted before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower authorities as well as the judgments referred and relied by the Ld. CIT(A) in their appellate order. 8. We have heard the rival contentions and perused the record placed before us and also carefully gone through the judgments referred and relied by both assessee and revenue. The common issue raised in all these appeals is that the Ld. CIT(A) erred in confirming the levy of fee u/s 234E of the Act. For adjudication of the issue before us, two sections are relevance namely; 200A and 234E of the Act. For the sake of convenience both the sections are reproduced below: Section 200A (1) Where a statement of tax deduction at source has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (....
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.... of CPC are passed on date falling before date of amendment i.e. 01.06.2015. We have taken a consistent view that revenue authorities had no jurisdiction to levy fee u/s 234E of the Act in the statement processed u/s 200A of the Act, before the date of amendment since the amendment is not clarificatory but prospective in nature. This view was taken by us by referring to various judgments of Hon'ble High Court including the judgment of Hon'ble Karnataka High Court in the case of Fatehraj Singhvi Vs UOI (2016) 289 CTR 0602 and applying the same to decide the cases of Bhupesh Kumar J. Sanghvi and others in ITANos.15 to 21/Ind/2018 & others vide order dated 22.01.2019 and in the case of State Bank of India, Genda Chowk and others vs. DCIT(TDS), in ITANos. 727 & 737/Ind/2017 and others dated 13.11.2018. 10. Now we first take in ITANo. 422/Ind/2019 in the case of Rohit Singh for which return of Q-4 for F.Y.2014-15, date of filing TDS return is 02.02.2015, CPC passed the order on 09.01.2017 wherein fee u/s 234E was levied at Rs. 36,759/-. Proviso to section 200A(1) of the Act, contemplates that 'no intimation' under this sub-section shall be sent after the expiry of one year fr....
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.... this notification reads that the Cell shall process the statement of tax deducted at source furnished by a deductor in the manner specified under sub-section (1) of section 200A of the Act after taking into account the information contained in the correction statement of tax deducted at source, if any, furnished by the deductor before the date of processing. Thus there is a clear provision in the scheme giving powers to the CPC to process the TDS return any the manner as specified u/s 200A(1) of the Act which provides that the statement shall be processed with regard to the tax deducted, arithmetical error incorrect claim, interest as well as the fee u/s 234E of the Act and other adjustment as provided in sub-section (1) of section 200A of the Act. So in our considered view CPC have sufficient power to levy fee u/s 234E of the Act for late filing of TDS return. 14. Now coming to the last contention as well as main issue that whether in all 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....