TaxTMI 
TaxTMI 
2021 (10) TMI 87
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....der for the sake of convenience and brevity. 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....
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....e 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. "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/Q....
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....015 55400 F.Y 2014-15 Appeal No F.Y/Quarter/form Date of filling regular TDS statement Order pass date Late filing fee u/s 234E (Rs) 10510/2019-20 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 permissib....
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....imilar facts, the same issue has been adjudicated by the Co-ordinated bench ITAT Agra,in the case of 'Sudershan Goyal vs. DCIT (TDS)' in ITA No. 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(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....
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....t and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri FatehrajSinghvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/....