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2023 (2) TMI 78
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....14-15 26Q Q4 5000 NFAC/2013- 14/10065206 09-Jun-22 01-08-2022 ITA 595/Bang/2022 BAGESHPURA BLRK12188B 2014-15 26Q Q2 1548 NFAC/2013- 14/10067413 17-Jun-22 01-08-2022 ITA 596/Bang/2022 BALEHONNUR BLRK12371C 2012-13 26Q Q3 8291 NFAC/2011- 12/10069886 14-Jun-22 01-08-2022 ITA 597/Bang/2022 BALEHONNUR BLRK12371C 2012-13 26Q Q4 12800 NFAC/2011- 12/10069712 14-Jun-22 01-08-2022 ITA 598/Bang/2022 BALEHONNUR BLRK12371C 2014-15 26Q Q1 1400 NFAC/2013- 14/10067412 14-Jun-22 01-08-2022 ITA 599/Bang/2022 BANDIHOLE BLRK12396G 2012-13 26Q Q3 5737 NFAC/2011- 12/10068101 14-Jun-22 01-08-2022 ITA 600/Bang/2022 BANDIHOLE BLRK12396G 2013-14 26Q Q1 2000 NFAC/2012- 13/10069342 28-Jun-22 01-08-2022 ITA 601/Bang/2022 BANDIHOLE BLRK12396G 2013-14 26Q Q2 1600 NFAC/2012- 13/10069182 14-Jun-22 01-08-2022 ITA 602/Bang/2022 BELADHARA BLRK12200G 2012-13 26Q Q4 3800 NFAC/2011- 12/10069723 17-Jun-22 01-08-2022 ITA 603/Bang/2022 BELUR BLRK12381F 2012....
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....2 ITA 621/Bang/2022 DODDABEMMATHI BLRK12317E 2013-14 26Q Q4 10000 NFAC/2012- 13/10069331 17-Jun-22 01-08-2022 ITA 622/Bang/2022 DODDATHOGUR BLRK12282E 2013-14 26Q Q1 7200 NFAC/2012- 13/10069332 14-Jun-22 01-08-2022 ITA 623/Bang/2022 SIRA BLRK12435D 2013-14 26Q Q4 23200 NFAC/2012- 13/10069353 20-Jun-22 01-08-2022 ITA 624/Bang/2022 NARASIPURA BLRK12224C 2012-13 26Q Q3 6930 NFAC/2011- 12/10068249 10-Jun-22 01-08-2022 ITA 625/Bang/2022 NARASIPURA BLRK12224C 2013-14 26Q Q1 2400 NFAC/2012- 13/10069477 10-Jun-22 01-08-2022 ITA 626/Bang/2022 MALLAMA KANAPURA BLRK12210C 2012-13 26Q Q4 1495 NFAC/2011- 12/10069722 28-Jun-22 01-08-2022 ITA 627/Bang/2022 MARTALLY BLRK12162D 2012-13 26Q Q4 12140 NFAC/2011- 12/10069724 09-Jun-22 01-08-2022 ITA 628/Bang/2022 MARTALLY BLRK12162D 2013-14 26Q Q4 2800 NFAC/2012- 13/10069333 10-Jun-22 01-08-2022 ITA 629/Bang/2022 MAVATHUR BLRK12151G 2012-13 26Q Q4 5800 NFAC/2011- 12/10069896 09-Jun-22....
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....-08-2022 ITA 648/Bang/2022 GUNDLUPET BLRK12384B 2014-15 26Q Q4 12400 NFAC/2013- 14/10067256 28-Jun-22 01-08-2022 ITA 649/Bang/2022 HEBBAL BLRK12167B 2013-14 26Q Q3 281200 NFAC/2012- 13/10069336 09-Jun-22 01-08-2022 ITA 650/Bang/2022 HEBBAL BLRK12167B 2014-15 26Q Q3 208200 NFAC/2013- 14/10066810 09-Jun-22 01-08-2022 ITA 651/Bang/2022 HIREMAGALUR BLRK12356B 2012-13 26Q Q3 4800 NFAC/2011- 12/10069715 17-Jun-22 01-08-2022 ITA 652/Bang/2022 HIRISAVE BLRK13010E 2013-14 26Q Q3 1600 NFAC/2012- 13/10069163 14-Jun-22 01-08-2022 ITA 653/Bang/2022 HIRISAVE BLRK13010E 2014-15 26Q Q2 2600 NFAC/2013- 14/10067253 14-Jun-22 01-08-2022 ITA 654/Bang/2022 HOSAKOTE BLRK12402F 2014-15 26Q Q2 4391 NFAC/2013- 14/10067255 17-Jun-22 01-08-2022 ITA 655/Bang/2022 HUSKUR BLRK12244B 2012-13 26Q Q4 29400 NFAC/2011- 12/10069719 20-Jun-22 01-08-2022 ITA 656/Bang/2022 IMMADIHALLY BLRK12406C 2013-14 26Q Q1 4820 NFAC/2012- 13/10069173 13-Jun-22 ....
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....s set out in the annexure to this order. The statement was processed by the respondent. There was a delay in filing the above TDS statement and therefore the AO by intimation u/s. 200A of the Income-Tax Act, 1961 ["the Act"] levied late fee u/s. 234E of the Income- Tax Act, 1961 ["the Act"]. Under Sec.234E of the Act, if there is a delay in filing statement of TDS within the prescribed time then the person responsible for making payment and filing return of TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues. (2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as ....
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....to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation.- For the purposes of this sub-section, "an incorrect claim apparent from any information in the statement" shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act. (2) For the purposes of processing of statements under sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said sub-section." 4. Clause (c) to (f) of section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1.6.2015. The assessee contended before NFAC (CIT(A)/first appellate authority) that AO could levy fee u/s.234E of the Act while processing a return of TDS filed u/s.200(3) of the....
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....egetable Poducts Ltd. 88 ITR 192 (SC) wherein it was held that when two views are possible, the view which favours the assessee may be adopted, held that levy of interest u/s.234-E prior to 1.6.2015 was not valid. The NFAC/CIT(A) however referred to the decision of the Constitutional Bench of five Judges in the case of CCI Mumbai Vs. M/S.Dilip Kumar and Co.& others (Civil Appeal No.3327 of 2007 dated 30.7.2018 wherein the Hon'ble Supreme Court held Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. The NFAC/CIT(A) therefore upheld the levy of interest u/s.234E of the Act on the ground that if return of TDS is filed after 1.6.2015, then levy of interest u/s.234- E is valid. Thus the NFAC/CIT(A) took the view that the date of filing of the TDS return would be material to decide whether the levy of late....
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....d as follows: "It would be anomalous to suggest that a Tribunal over which the High Court has superintendence can ignore the law declared by that court and start proceedings in direct violations of it. If a Tribunal can do so, all the subordinate courts can equally do so, for there is no specific provision, just like in the case of Supreme Court, making the law declared by the High Court binding on subordinate courts. It is implicit in the power of supervision conferred on a superior Tribunal that all the Tribunals subject to its supervision should conform to the law laid down by it. Such obedience would also be conducive to their smooth working; otherwise there would be confusion in the administration of law and respect for law would irretrievably suffer." 9. In the case of Mahadev Cold Storage Vs. AO ITA No.41 & 42/Agr/2021 order dated 14.6.2021, it was held that although a centralized NFAC had been created by the notifications, it had to be ensured that where an appellate order was passed by the NFAC, the decision of the jurisdictional high court with jurisdiction over the AO should be followed and applied by the NFAC. Relief should not be refused to the taxpayer mer....