2023 (3) TMI 1351

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....acts and issues are involved for all the years, the same are being disposed by way of by a common order. 3. The only issue for consideration before us is the levy of late filing fee on account of delay in filing of TDS statements, by the TDS Central Processing Cell u/s. 234E of the Act, on the assessee. The contention of the assessee before the ld. CIT(A) was that the assessee is a Government Authority working under the Department of Law, State of Gujarat. The assessee appoints various advocates on professional basis on behalf of Gujarat Government to plead cases on their behalf in the Ahmedabad Rural Courts, as public prosecutors. The assessee receives grants from State Government for payment of professional fees and pays the same to ad....

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....ase of some of the quarters for the assessment years under consideration before us. The counsel for the assessee submitted that delay filing of return of TDS is owing to lack of information forthcoming from the Government Treasury. Therefore, the delay in filing of TDS return has been caused due to reasons beyond the control of the assessee. Accordingly, levying of late filing fee u/s. 234E may kindly be directed to be vacated. 5. However, on going through the records of the case and the arguments put forward by the counsel for the assessee, we observe that in the instant facts, certain legal professionals have been appointed as public prosecutors to argue/plead cases on behalf of the Government of Gujarat. We have been further informed ....

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....e following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the fee, if any, shall be computed in accordance with the provisions of section 234E" 6. Therefore from the language of section 200A of the Act, it is clear that responsibility of preparing statement of TDS is on the person who has deducted any sum u/s. 200 of the Act. However, in the instant facts, it is unclear to us as to h....