TaxTMI 
TaxTMI 
2022 (6) TMI 1016
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....15-16(05 appeals) respectively. In this case, there was an order under section 154 of the Act dated 23.11.2018 passed by Assistant Commissioner of Income Tax(Centralised Processing Cell-TDS) for Quarter-2 of Financial Year 2012-13, levying late fee under section 234E of the Act of Rs.24,000/-. The Para 2 of the said order is as under: 2. The sum has been determined u /s 154 read with section 200A of the Income Tax Act, 1961 in respect of the TDS/TCS statement(s) as considered above. The details of defaults are given in the 'Justification Report' which is available in your account on TRACES (www.tdspc.gov.in). The brief summary of sum payable is mentioned as below: 2. In this group of Sixteen(16) appeals, the assessee has raised ....
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....ate fee in contradiction to law laid down by Jurisdictional High Court is a mistake apparent from record. 4. On the facts and in the circumstances of the case the CIT(A) has erred in dismissing the appeal on the ground that the issue of levy of late fee u/s 234E for period prior to 01/06/2015, is not covered within the ambit of rectification u/s 154. 5. On the facts and in the circumstances of the case the Id. CIT(A) has erred in denying the appeal on the ground that the appeal has 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. 6. The above grounds of appeal may kindly be allowed to be altered, modified, amended, deleted etc in the interest of natu....
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.... appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals. The second bunch of appeals in the case of Junagade Healthcare Pvt. Ltd. is against order of Assessing Officer passed under section 154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E of the Act, in the absence of empowerment by the Act upon Assessing Officer to levy such fees while issu....
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.... 13. The Hon'ble High Court of Karnataka in the case of Fatheraj Singhvi (supra) had also laid down similar proposition that the amendment to section 200A of the Act w.e.f. 01.06.2015 has prospective effect and is not applicable for the period of respective assessment years prior to 01.06.2015. The relevant findings of the Hon'ble High Court are in paras 21 and 22, which read as under:- "21. However, if Section 234E providing for fee was brought on the state book, keeping in view the aforesaid purpose and the intention then, the other mechanism provided for computation of fee and failure for payment of fee under Section 200A which has been brought about with effect from1.6.2015 cannot be said as only by way of a regulat....
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....Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel for respondent-Revenue that insertion of clause (c) to (f) under Section 200A(1) should be treated as retroactive in character and not prospective. 22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having 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 ....