TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 1676
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...., Central Processing Cell TDS, Ghaziabad under Sec.200A of the Income Tax Act, 1961 (for short "Act‟), dated 28.04.2016. As a common issue is involved in the captioned appeals, therefore, the same are being taken up and disposed off together by way of a consolidated order. We shall first advert to the appeal of the assessee for A.Y. 2014-15. The assessee has assailed the impugned order on the basis of the following grounds of appeal : "1. On the facts and circumstances of the case as well as in law, the Learned CIT(A) has erred in confirming the action of Learned Assessing Officer in levying a late filing fees of Rs. 49,556/- u/s.234E of the Income Tax Act, 1961, without considering the facts and circumstances of the case. 2....
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....o 01.06.2015 the charging of fee under Sec.234E was a part of the statute which called for a levy of fee for default in furnishing the statements, the CIT(A) rejected the aforesaid claim of the assessee. Also, taking cognizance of the fact that the dates of filing of statement and also the intimation order received form CPC were subsequent to 01.06.2015, therefore, the CIT(A) did not find favour with the aforesaid claim of the assessee and upheld the fee levied under Sec.234E of the Act. 4. The assessee being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. The ld. Authorized Representative (for short "A.R‟) for the assessee submitted that as Sec.200A which enabled the A.O to charge fee under Sec. 23....
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....that the assessee has assailed before us the order of the CIT(A), who we find had sustained the levy of late filing fee under Sec.234E and also the interest charged on late payment under Sec 201. 7. We find that the Hon'ble High Court of Karnataka in the case of Fatehraj Singhavi Vs. Union of India (2016) 289 CTR 602 (Kar) had observed that the notice under Sec.200A computing fee under Sec. 234E, to the extent the same was levied in respect of the period of tax deduction prior to 01.06.2015 could not be sustained and was liable to be "set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paint & Coating Ltd. Vs.DCIT, (2018) 176 DT....
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....case of Tata Rice Mills (supra), hence are of the considered view that the ACIT-TDS, CPC Ghaziabad in the case before us had erred in levying fees under Sec.234E in respect of tax deducted at source for the four quarters prior to 01.06.2015 in respect of the captioned years viz. A.Y. 2013-14, 2014-15 and A.Y.2015-16. We thus not being persuaded to subscribe to the view taken by the CIT(A) who had upheld the levy of fees by the A.O, thus set aside his order and vacate the demand raised by the A.O under Sec.234E in the hands of the assessee for all the four quarters for the year under consideration." As in the present case before us, the fees under Sec.234E has been levied in respect of the delay on the part of the assessee for filing his TD....
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.... before us : "1. On the facts and circumstances of the case as well as in law, the Learned CIT(A) has erred in confirming the action of Learned Assessing Officer in Levying a late filing fees of Rs. 39,199/- u/s.234E of the income Tax Act, 1961, without considering the facts and circumstances of the case. 2. The appellant craves leave to add, amend, alter or delete the said ground of appeal." 10. Briefly stated, the assessee had delayed filing of the statement of tax deduction at source in "Form No. 26QB‟ for A.Y. 2015-16. Resultantly, the ACIT, Central Processing CellTDS had inter alia levied late filing fees under Sec. 234E of Rs. 39,199.10 on the assessee. 11. Aggrieved, the assessee assailed the imposition of late filing fee....
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....r order therein passed shall apply mutatis mutandis for disposal of the present appeal for A.Y 2015-16, in ITA No, 4850/Mum/2018. Accordingly, the levy of late filing fees under Sec. 234E of Rs. 39,199.10 is deleted. 13. Resultantly, the appeal of the assessee is allowed in terms of our aforesaid observations. A.Y. 2016-17 ITA No. 4851/Mum/2018 14. We shall now advert to the appeal of the assessee for A.Y 2016-17.The assessee has assailed the impugned order by raising before us the following grounds of appeal: "1. On the facts and circumstances of the case as well as in law, the Learned CIT(A) has erred in confirming the action of Learned Assessing Officer in levying a late filing fees of Rs. 3,600/- u/s.234E of the income Tax Act, 19....