TaxTMI 
TaxTMI 
2022 (8) TMI 439
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....red on facts and in law in confirming levy of late fees of Rs. 50,600 u/s 234E of IT Act and interest thereon u/s 220(2) of IT Act Rs. 38,394/- in order passed u/s 154 read with 200A of IT Act pertaining to FY 2014-15 (3rd quarter in Form 26Q) without appreciating that the late fee u/s 234E cannot be charged relating to period of tax deduction prior to 01.06.2015. 2- That the Ld CIT(Appeals) erred on facts and in law in not considering that the mechanism provided for computation of Fees and failure for payment of Fee u/s 200A of IT Act was brought on statue w.e.f 01.06.2015 and thus the said amendment is prospective in nature. 3. That the Ld CIT(Appeals) erred in passing the order, contrary to facts, law and principle of natural justice....
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....nal in the case of Dr Saumya Singh Vs ACIT in ITA No. 793, 794, & 794/LKW/2017. 6. Pune Tribunal in the case of Gangamai College of Engineering VS ACIT, CPC (TDS), Ghaziabad in ITA NO. 1172/PUN/2018. 3. The ld. DR, on the other hand, relied on the orders of the authorities below and submitted that the provisions of Section 234E were there in the statute w.e.f. 1.07.2012 and therefore the late fee u/s. 234E is applicable in the year under consideration. Moreover, it was argued that the assessment orders by CPC was also passed after 01.06.2015, therefore, the late fee charged u/s. 234E is applicable in the year under consideration. 4. We have heard the rival parties and have perused the material available on record. We find that it is und....
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....nsatory 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 particular set up f....