2019 (11) TMI 1762

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.... the Income Tax Act, 1961 (for short "Act‟) for A.Y. 2013-14 to A.Y. 2016-17. As the assessee in the captioned appeals has assailed the levy of fees charged under Sec. 234E of the Act, therefore, the same are being taken up and disposed off by way of a consolidated order. 2. Briefly stated, the assessee company had delayed the filing of the statements of tax deduction at source for the A.Y. 2013-14 to A.Y. 2016-17, as a result whereof, the ACIT, Central Processing Cell-TDS had levied late filing fees under Sec.234E of the Act, as under : FORM F. Yr QTR DUE DATE DATE OF FILING DELAY DAYS Penalty u/s 234E (in Rs.) 26Q 2012-13 2 15.10.2012 25.02.2013 133 26,600 26Q 2012-13 3 15.....

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....l 5,73,200 A.Yr. 2016-17 26 2015-16 1 15.07.2015 15.12.2015 153 30,600           Total 30,600 3. Aggrieved, the assessee assailed the imposition of late filing fees under Sec. 234E before the CIT(A). However, the CIT(A) not finding favour with the contentions advanced by the assessee dismissed all the appeals. 4. The assessee being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. The ld. Authorized Representative (for short "A.R‟) for the assessee at the very outset of the hearing of the appeals submitted, that as the section enabling levy of fees under Sec.234E was made available in Sec. 200A with effect from 01.06.2015, t....

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.... it was observed, that in the course of processing of statement of tax deducted at source under Sec.200A no fees under Sec.234E could be charged for the period prior to 01.06.2015. 5. Per contra, the ld. Departmental Representative (for short "D.R‟) relied on the orders of the CIT(A) and submitted, that as the assessee had delayed the filing of the respective statements of tax deduction at source for the aforesaid respective quarters in Forms 26Q/24Q, therefore, the ACIT, CPC had rightly levied fees under Sec.234E in its hands. 6. We have heard the authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record, as well as the judicial pronouncements relied upon b....

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....(CPC), TDS Ghaziabad (ITA No. 395/ASR/2016; dated 25.10.2017. In the aforementioned case, it was observed by the Tribunal that the assessee had filed its statement of tax deduction at source for the "second quarter‟ relevant to Financial year 2014- 15 on 19th June, 2015, which was thereafter processed on 23.06.2015 by the ACIT-TDS, CPC and a late fee under Sec. 234E of Rs. 49,400/- was charged in the intimation issued under Sec. 200A of the I.T. Act. It was observed by the Tribunal that as the amendment made under Sec.200A was effective from 01.06.2015 and applicable prospectively, hence no computation of fee under Sec.234E could be made for the TDS deducted prior to 01.06.2015. 7. We have given a thoughtful consideration to ....