AI Drafter 
TaxTMI 
TaxTMI 
2023 (3) TMI 405
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....ct' hereinafter) in respect of different Quarters of the financial year 2013-14 (and Qtr.1 of fy 2014-15), in view of the amendment to section 200A(1) of the Act by insertion of clause (c) thereto by Finance Act, 2015 w.e.f. 01.06.2015, enabling processing of levy of fees under section 234E(1) of the Act (brought on statute w.e.f. 01.07.2012), reading as under: - Processing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- .......... (a) .......... (b) ......
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....turns themselves being furnished much thereafter. 2. The Hon'ble Kerala High Court has per the decision in Sarala Memorial Hospital v. UoI (in WP No.37775/2018, dated 18/12/2018/copy on record), referred to in the assessee's written submissions, clarified in no uncertain terms that the said amendment to section 200A(1) of the Act is prospective in nature, so that the said power was not available to the assessing authority prior to 01.6.2015. We are conscious that section 200A is procedural in nature, so that amendment thereto would have effect from the date of amendment. Accordingly, processing u/s. 200A(1) could thus validly be made qua fee u/s. 234E w.e.f. 01/6/2015. It is trite law that there is no vested right in procedure (CWT v. Sh....
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....be made to the decision in Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker) affirming the single bench decision in Sarala Memorial Hospital (supra). After reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (infra), the last, as under, concluding it's findings, at para 6.1 of the Judgment, it expresses it's agreement therewith at para 6.2: '23. In view of the aforesaid observation and discussion, since the impugned intimation 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. Paras 21 & 22 of the decision in Fatheraj....
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....tition stands allowed and the intimations dealing with filing of belated statements prior to June 1, 2015 are set aside. A return filed subsequent to June 1, 2015 is present, the respondents are given liberty to issue notice, hear the writ petitioner, and pass orders in accordance with law. The writ petition is allowed as indicated above.' It thus stands sufficiently clarified by it that no late filing fee could be levied per a processing u/s. 200A(1) for any period prior to 01.6.2015. The TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent....
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....rior to the binding decision by the Hon'ble High Court inasmuch as it would relate back to the period to which it pertains to. Though rendered in the context of rectification of a mistake u/s.254(2), i.e., in relation to orders u/s. 254(1) of the Act by the Appellate Tribunal, the same being a statement of law, would apply equally to rectification of a mistake u/s. 154, which is well-settled could be of fact or law or both. Reference in this context may also be made to the decision in CIT v. Aruna Luthra [2001] 252 ITR 76 (P&H)(FB). We are, therefore, not in agreement with the ld. CIT(A), who has distinguished the former decision as well as in Laxmndas Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 ITR 243 (Del)(FB), cited before him....