TaxTMI 
TaxTMI 
2022 (4) TMI 161
X X X X Extracts X X X X
X X X X Extracts X X X X
....efore the CIT(A), with the delay of 2414 days. It was submitted by the Ld. AR that the lower authorities have not decided the application for condonation delay and have not accepted the ground for not preferring the appeals before the lower authorities. It was submitted that the assessee is a semi-government school and was not aware of the technicalities of filing the return of income, deduction of TDS, and was also not having the PAN card issued by the revenue authority. It was submitted that the lower authorities have not condoned the delay in filing the appeal and have dismissed the appeal is. It was submitted that on merit the issue is covered in favor of the assessee by way of the decision of this tribunal as well as of the High Court.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d and a justice-oriented approach should be adopted and a party should not be made to suffer on account of technicalities. Before us, no material has been placed by Revenue to demonstrate that the delay in filing the appeal before CIT(A) by the assessee was due to some mala fide intention on its part. We may further note that the issue involved in the present set of appeals, are fairly covered in favor the assessee, as admitted by the representative for the revenue and also on account of the submission made before us by the Ld. A.R. as the issue is covered in favor of the assessee and also on account of the aforesaid peculiar facts, we are of the view that the delay in filing the appeal before CIT(A) needs to be condoned. We accordingly con....
X X X X Extracts X X X X
X X X X Extracts X X X X
....see, in respect of TDS statement filed for a period up to 31.03.2015, no late fee could be levied in the intimation issued u/s. 200A of the Act. 9. On similar 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 adjustme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect 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 unde....