2019 (6) TMI 1575

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....tion order u/s 154/200A of Income Tax without giving opportunity to the assessee. ITA No.2039/Del/2018 3. That the appellant humbly prays that Rs. 40,600/- which was charged by the Ld. Assessing officer for late filing fee u/s 234E of Income Tax Act, 1961 upheld by the Ld. Commissioner of Income Tax (Appeals) may kindly be directed to be deleted. 4. That the appellant craves for permission to add any other ground of appeal before it is heard and disposed of. 2. Briefly stated facts of the case are that the assessee company filed returns of TDS in form No. 26QB for the 3rd quarter of 2014 on 27/12/2014, whereas the due date of filing of the said return was on 07/06/2014 and, thus, there was delay of 203 days. According to learned CIT(A), a rectification order under section 200A of the Income Tax Act, 1961 (in short 'the Act') was passed by the Central Processing Center (CPC), which was intimated to the assessee on 10th March, 2016 by email, wherein Rs. 40,600/- was levied as late filing fee under section 234E of the Act. Before the Ld. CIT(A), the assessee contended that fee has levied under amended section 200A of the Act, which has been amended by Finance Act, 2015 ....

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....way for levying the fee under section 234E of the Act in the statement processed under section 200A of the Act. The learned CIT(A) following the decision of Hon'ble Gujarat High Court in the case of Rajesh Kaurani (supra) where it is held that even prior to 01.06.2015, it was always open for the Revenue to calculate fee in terms of section 234E of the Act. In the case of Fatehraj Singhvi (supra) decided by the Hon'ble Karnataka High Court, it is held that no late fee could be levied under section 234E of the Act in the returns processed prior to 01.06.2015. Thus, the Hon'ble court in the case of Fatehraj Singhvi (Supra), has restricted levy of late fee in returns processed prior to 01.06.2015 and not return filed prior to 01.06.2015. Section 200A, which has been amended w.e.f. 01.06.2015 also says about processing of returns. The relevant part of Section 200A(i) is reproduced as under: "Processing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source or a correction statement 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 t....

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....er ITA No.2039/Del/2018 the assessee, in respect of TDS statement filed for a period prior to 01.06.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. 3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOT, 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The Id. CIT(A) has held that this decision was delivered after considering numerous IT AT/ High Court decisions and so, this decision in Rajesh Kaurani (supra) holds the field. 4. We do not find the view taken by the Id. CIT(A) to be correct in law. As against Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOT, 73 Taxmann.com 252 (Ker), as also admitted by the Id. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the Id. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing Rajesh Kaurani' (supra). However, while observ....

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....nfirmation of late filing fee of Rs. 48,402/'; charged by the A.O. U/s 234E of the Act. In this regard, the Ld. AR of the assessee has reiterated the arguments as made in the written submissions and has further submitted that the issue is no more res-integra. He placed reliance on the decision of the ITAT, Ahmadabad decision in the case of Perfect Cropscience Pvt. Ltd. Vs DCIT in ITA No. 2957 to 2963/Ahd/2015 and the decision of the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi & ors. Vs Union of India & Drs. (2016) 289 CTR (Kar) 602. 7. On the contrary, the Id DR has opposed the submissions and supported the orders of the authorities below. She relied on the decision of the Hon'ble Jurisdictional High Court rendered in the case of Dundlod Shikshan Sansthan Vs. Union of India (2015) 63 taxmann.com 243 (Raj.). 8. We have heard the rival contentions of both the parties, perused the material available on the record and also gone through the orders of the authorities below. Recently the Coordinate Bench of Jaipur ITAT in the case of M/s. Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. The TDS CPC, Gaziabad in ITA No. 722 & 723/JP/2016 for the A. Y. 2013 J....