2022 (12) TMI 1395

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....lay in filing the TDS statements for the period prior to 01.06.2015 i.e. the date from which the clause (c) of sub section (1) of section 200A was inserted incorporating the section 234E of the Income Tax Act, 1961. Prior to 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E, except the appeal ITA No.669/Hyd/2022 which is pertaining to the period after 01.06.2015. 3. The provision of section 234E of the Income Tax Act, 1961 is charging provision i.e. substantive provision, which could not be applied retrospectively, unless it is expressly provided in the Act, to levy the late fee for any delay in filing the TDS statement for the period prior to 01.06.2015. 4. It was submit....

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....the absence of any view taken by the jurisdictional High Court, while following the decision of the Hon'ble Apex Court in the case of Vegetable Products Ltd., (supra), the view in consonance with the plea of the accused has to be taken. Similar is the view taken consistently by Co-ordinate Bench of this Tribunal in the cases of M/s. Terra Infra Development Limited Vs. ITO(TDS), M/s. S.P.R. Constructions Vs. ITO, M/s. Swarup Hospitals Private Limited Vs. Addl.CIT(TDS) and Elite Engineering and Construction (Hyd) Pvt. Ltd., Vs. ITO. 8. It is not the plea of the Revenue that there is any decision of the Hon'ble jurisdictional High Court contrary to the plea advanced before us by the assessee. In this set of facts and circumstances, wh....

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.....2015, therefore, the assessee is only entitled to the benefit for the months of April & May, 2015. Ld.DR further submitted that the constitutional validity of the amendment had been tested by the Hon'ble Delhi High Court, Bombay High Court and Kerala High Court and all the Courts have consistently come to the conclusion that the provision inserted by the finance Act 2015 were in accordance with law and no interference is required. Admittedly, there was delay in filing the return of the TDS and therefore, the late fees as required under the provision of section 234E has to be levied on the assessee. 12. We have heard the rival contentions of the parties and perused the material available on record. In our view, the fees levied for the mont....