TaxTMI 
TaxTMI 
2022 (6) TMI 801
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....ectively, involving proceedings under section 154 r.w.s 200A of the Income Tax Act, 1961 in short "the Act", all with reference to levy of late fee under section 234E of the Act. 1.1. In this group of Eleven(11) appeals, the assessee has raised certain common grounds of appeal, facts in all cases are almost similar, except variation of additions, therefore, all appeals were clubbed, heard and are decided by consolidated order. For appreciation of facts, the facts in ITA No.157/PUN/2020 for A.Y.2013-14 (27EQ-Q2) is treated as lead case. The assessee has raised the following grounds of appeal: "1. On the facts and in the circumstances of the case the ld.C1T(A) has grossly erred in upholding the order passed u/s 154 r.w.s. 200A and....
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....as been filed late whereas the appeal is filed in due time from the date of receiving the order u/s 154 r.w.s. 200A. The above grounds of appeal may kindly be allowed to be altered, modified, amended, deleted etc in the interest of natural justice. 2. This appeal in ITA No.157/PUN/2020 is against the order of Commissioner of Income Tax (Appeals)-10, Pune, dated 26.11.2019 for the A.Y.2013-14, Q2, Q3 and Q4. 3. Aggrieved by the order under section 154 r.w.s. 200A of the Act, the assessee filed an appeal before the ld.CIT(A). The ld.CIT(A) dismissed the appeal in view of the fact that appeals were out of time without any reasonable and sufficient cause. The ld.CIT(A) has held as under: "I am of the view that the appeal....
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.... 19.12.2018. The assessee has enclosed copy of the order under section 154 r.w.s 200A of the Act, dated 01.12.2018. The assessee filed appeal against the said order passed under section 154 r.w.s 200A of the Act before the ld.CIT(A) on 19.12.2018. Thus, this appeal has been filed within one month of the said order passed under section 154 r.w.s 200A of the Act. Therefore, there was no delay in filing appeal by the assessee before the ld.CIT(A). Therefore, the ld.CIT(A) has given an incorrect finding of fact. 8. The issue involved in this case is whether late fee under section 234E can be levied for F.Y. 2012-13. This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical Superintendent Rural Hospital, vs. DCIT, ....
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.....06.2015, was not empowered to charge fees under section234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted. The intimation issued by the Assessing Officer was beyond the scope of adjustment provided under section 200A of the Act and such adjustment could not stand in the eye of law." 12. The said proposition has been applied in the next bunch of appeals with lead order in Vidya Vardhani Education & Research Foundation v. Dy. CIT [2017] 88 taxmann.com 894 (Pune - Trib.) and also in Swami Vivekanand Vidyalaya (supra) and Medical Super....
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....e by way of compensatory in nature or fee independently simultaneously mode and the manner of its enforceability is also required to be considered and examined. Not only that, but, if the mode and the manner is not expressly prescribed, the provisions may also be vulnerable. All such aspects will be required to be considered before one considers regulatory mechanism or provision for regulating the mode and the manner of recovery and its enforceability as retroactive. If at the time when the fee was provided under Section 234E, the Parliament also provided for its utility for giving privilege under Section 271H(3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a pa....