TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 828
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....y this common order. 3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.161/PUN/2021 for the assessment year 2014-15 are stated herein. ITA No.161/PUN/2021, A.Y. 2014-15 : 4. Briefly, the facts of the case are that the DCIT/ACIT, CPCTDS issued an intimation u/s 200A r.w.s. 154 of the Income Tax Act, 1961 ('the Act') for the assessment year 2014-15 levying a late fee under the provisions of section 234E of Rs.56,800/- by stating that the appellant had failed to file the quarterly statement of TDS of first quarter for financial year 2013-14 in Form No.24Q. Accordingly, the DCIT/ACIT, CPC-TDS had levied penalty of late fee of Rs.56,800/- u/s 234E by intimation dated 02.05.2014 passed u/s 200A r.w.s. 154 o....
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....e extracted hereunder :- "19. Hence, it can be said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A(2), it can be said that, the fee provided under Section 234E is contemplated to give a privilege to the defaulter to come out from the rigors of penalty provision under Section 271H (1) (a) if he pays the fee within one year and complies with the requirement of sub-section (3) of Section 271H. 20. In....
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....ture 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 for imposition....
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....mation given by the respondent-Department against all the appellants under Section 200A are so far as they are for the period prior to 1.6.2015 can be said as without any authority under law. Hence, the same can be said as illegal and invalid. 24. If the facts of the present cases are examined in light of the aforesaid observation and discussion, it appears that in all matters, the intimation given in purported exercise of power under Section 200A are in respect of fees under Section 234E for the period prior to 1.6.2015. As such, it is on account of the intimation given making demand of the fees in purported exercise of power under Section 200A, the same has necessitated the appellant-original petitioner to challenge the validity of Sect....
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.... are set aside, so far as it relates to computation and intimation for payment of fee under Section 234E, the appellant-petitioners would not press the challenge to the constitutional validity of Section 234E of the Act. But, they submitted that the question of constitutional validity of Section 234E may be kept open to be considered by the Division Bench and the Judgment of the learned Single Judge may not conclude the constitutional validity of Section 234E of the Act. 26. Under these circumstances, we find that no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division....