TaxTMI 
TaxTMI 
2022 (6) TMI 952
X X X X Extracts X X X X
X X X X Extracts X X X X
....to consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E of the Income-tax Act, 1961 (hereinafter referred to as "the Act") through an intimation u/s 200A of the Act for a period prior to 01-06-2015. The Department ought to have appreciated that levy of fees u/s 234E of the Act was not permissible adjustment as contemplated u/s 200A of the Act for the period prior to 01-06-2015. 5. That from the aforesaid captioned matters for discussing the facts, we would take up ITA No. 172/PUN/2021 for A,Y. 2013-14 as the lead case. 6. The brief facts are that the assessee filed TDS return f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he late fee has been charged u/s 234E of the Act prior to 01-06- 2015. We have also examined the assessment years involved and the quarterly payment details of TDS and corresponding filing of TDS returns and we are convinced that the action taken by the subordinate authorities is prior to 01-06-2015. We find that this issue had come up for adjudication before us in the case of Marshall Breeders Pvt. Ltd (supra) where we have considered a series of decisions of the Raipur Bench of the Tribunal in the cases of Chhatisgardh Rajya Gramin Bank & Ors. Vs. The I.T.O TDS Bilaspur (CG) in ITA No. 39/RPR/2017 and others for A.Y. 2014-15 and others, decided on 31- 01-2019 wherein it was observed and held by the Tribunal as follows: "8. We have perused the case record and heard the rival contentions. We find that this issue had come up for adjudication before the Raipur 4 ITA Nos.2018 to 2025/PUN/2017 Marshall Breeders Pvt. Ltd. Bench in a series of cases from ITA Nos.117 to 120/RPR/2015, ITA Nos.88 & 89/RPR/2015, ITA Nos.100 & 101/RPR/2015, ITA Nos.96 & 97/RPR/2015, ITA No.79/RPR/2015, ITA Nos. 99 & 101/RPR/2016, ITA No.129/RPR/2016 and ITA No.130/RPR/2016 wherein it was observed by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....b-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with subsection (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax 5 ITA Nos.2018 to 2025/PUN/2017 Marshall Breeders Pvt. Ltd. collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor. 8. In effect thus, post 1st June 2015, in the course of processing of a TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the "fee, if any, shall be computed 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 und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ets the relief accordingly." 8. Thereafter, the decision of the Tribunal in that case is as follows: "4. When attention of the learned Departmental Representative was invited to the above judicial precedent, he fairly accepts that the issue is covered against the Revenue by the aforesaid judicial precedent. He however relied upon the stand of the authorities below. We see no reasons to take any other view of the matter than the view so taken by the co-ordinate Bench. Respectfully, following the same, we hold that the learned CIT(A) was indeed in error in upholding the levy of processing fees under section 234E by way of intimation under section 200A of the Act. We, therefore, quash the impugned demands. Assessees get the relief accordingly. 5. In the result, all these appeals are allowed." 9. Further, the Co-ordinate Bench of the Tribunal, Jodhpur on the issue whether the order passed u/s.200A of the Income Tax Act, 1961 (hereinafter referred to as "the Act‟) by the Assessing Officer and confirmed by the Ld. CIT(A) and creating demand for late filing of fees u/s.234E of the Act was justified or not, in the case of Government Secondary Schoo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat in a case where the Assessing Officer had charged fees against the assessee u/s.234E of the Act for late filing of TDS which was confirmed by the Ld. CIT(A), it was held by the Co-ordinate Bench that TDS statement was failed on 19.2.2014, such a levy could only have been made at best within 31.03.2015. It was further held that time had already elapsed and defect was thus not curable even at this stage. Accordingly, the Tribunal holding that the impugned levy of fees u/s.234E was unsustainable in law, deleted the levy of late fee imposed u/s.234E of the Act. 13. On the basis of the above judicial pronouncements which were placed before us, on perusal and analyzing the details , it is absolutely clear that prior to 1.6.2015, there was no enabling provision in section 200A of the Act for raising a demand in respect of levying fee u/s.234E of the Act. Therefore, we hold that the intimation u/s.200A of the Act as confirmed by the Ld. CIT so far as levying of fees u/s.234E of the Act is, therefore, set aside and the fees levied is deleted. Ground raised by the assessee is allowed." 11. That on the basis of the aforesaid decision and following the same, on the same parity ....