TaxTMI 
TaxTMI 
2022 (1) TMI 177
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....n of the controversy at hand are: the assessee by filing aforesaid appeals challenged the impugned order confirming the charging of late filing fees levied by the A.O u/s 234E of the Income Tax Act 1961, (for short "the Act‟), by passing order u/s 200A of the Act. Impugned late fee has been charged by the A.O u/s 234E of the Act. 3. Assessee carried the matter before the ld. CIT(A) by way of filing appeals who has upheld levy of charging of late filing fees by the A.O u/s 234E of the Act by dismissing the appeals. 4. Feeling aggrieved, the assessee has come up before the Tribunal by way of filing the present appeals. 5. Challenging the impugned order passed by CIT(A) ld. A.R for the assessee contended that the late fee levied....
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.... 234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues. (2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the pr....
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....refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation: For the purposes of this sub-section, "an incorrect claim apparent from any information in the statement" shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in a....
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....ion in this case is: "as to whether amended provisions contained u/s 200A by virtue of Finance Act, 2015, effective from 1st June, 2015 are applicable to the cases decided prior to 1st June, 2015 ?" 9. Identical issues has already been decided by the coordinate bench of Tribunal in the cases relied upon by the ld. A.R for the assessee referred to in preceding para 5. 10. When undisputedly levy has been made by the A.O in all appeals under consideration prior to 1st June, 2015 by invoking the provisions contained u/s 234E the same is not sustainable in the eyes of law. No doubt Hon‟ble High Court of Bombay in case of Rashmikant Kundalia (supra) the constitutional validity of Sec. 234E of the Act has been, upheld, the sam....
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....omputed in accordance with the provisions of section 234E". There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated in so many words in the impugned intimation itself, and, as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. While examining the correctness of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of "arithmetical error....