2023 (3) TMI 602

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....5. Since, facts are identical and issues are common, for the sake of convenience, these appeals were heard together and are being disposed off, by this consolidated order. 2. The brief facts of the case are that the assessee is a private limited company, engaged in the business of civil construction. As there was a requirement to deduct tax at source on payments made by them, the appellant deducted and paid the same. The appellant paid the interest due by them on late payment of the tax wherever applicable. However, there was a delay in filing the TDS statements in respect of the quarterly statements namely 24Q and 26Q during various quarters relating to periods prior to 01.06.2015. While processing the TDS statements under section 200A ....

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....ting clause (c) with a new clause in section 200A which has come into force with effect from 01.06.2015. In view of this the power to levy the fees under section 234E while processing the TDS statement is vested with the Processing Authority only in respect of quarterly statements filed after 01,06.2015. The Memorandum explaining the insertion of provision relating to the insertion of clause (c) to section 20QA of the Act clarifies the intention of the Legislature in inserting the said provision. The Finance Bill further clearly provides that the amendment took effect from 01.06.2015, so there is no indication whatsoever that clause (c) of section 200A is retrospective or clarificatory in nature. The substitution of clause {c} in subsection....

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....ection 234E could be made for TDS deducted for respective assessment years prior to 01.06.2015. In similar circumstances in the recent case of Karnataka Gramin Bank vs ACIT, CPC-TDS, Ghaziabad (ITA No. 593 to 672/Bang/2Q22) dt.05.09.2022 of ITAT 'C' Bench Bangalore has held that the fee levied by the Assessing Officer under section 234E of the Act while processing the statement of tax deducted at source is beyond the scope of adjustment provided under Section 200A of the Act. In a recent case relating to AY 2015-16, in ITA No.3681/Del/2017 in the order dated 09.07.2021, the ITAT, Delhi in the case of Shri Raj Veer Singh vs ACIT, CPC-TDS, Vaishali, Ghaziabad has held that the fee levied for periods prior to 01.06.2015 is not sustaina....