2021 (10) TMI 87

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....We have heard the Ld. Counsel of Assessee and Revenue for all the cases. 3. The AO imposed late fees u/s 234E of the Act., where the enabling clause 1 (c) was inserted in the section 200A w.e.f. 01.06.2015. Accordingly, the Ld. CIT(A) partly allowed relief to the assessee, relying on the ITAT, Jaipur Bench in the case of Sh. Utam Chand Gangwal vs ACIT, CPC, TDS wherein it was held at pages 9 to 11 as under: "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 the assessee and processing thereof has happened m....

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.... 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. "vi) In view of the above mentioned decisions, the grounds of appeal 1 and 2 are adjudicated as under: F.Y 2012-13 Appeal No F.Y/Quarter form Date of filing regular TDS statement Order pass date Late fi....

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....9-20 2013-14/Q1/24Q 17.09.2015 22.9.2015 82400 10511/2019-20 2014-15/Q2 25.09.2015 30.09.2015 64000 10512/2019-20 2014-15/Q3 19.09.2015 22.09.2015 45600 10515/2019-20 2014-15/Q4 25.09.2015 30.09.2015 24800 Pertaining to F.Y. 2013-14, the above TDS statements have been filed by the appellant before 01.06.2015. These were also processed before 01.06.2015, i.e, before the amendment to section 200A of the Act w.e.f 01.06.2015 empowering the AO to levy fee u/s 234E of the Act as part of the adjustments permissible u/s 200A of the Act. In view of the above facts, the levy of late filing fee u/s 234E cannot be upheld and is deleted. Grounds of appeal 1 and 2 for the above three appeals are allowed. Grounds ....

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....A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 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 ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of t....