2018 (11) TMI 1931

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.... order is passed for the sake of convenience. 2. Brief facts of the case are, the assessee company filed its statements in Form No. 24Q for various quarters in FYs 2012-13 to 2014-15 relevant to AYs 2013-14 to 2015-16. On verification of these statements, the ACIT, CPC TDS noticed that the assessee filed all these statements, belatedly and hence, raised a demand in all the said FYs on account of late filing levy u/s 234E by issuing intimations u/s 200A. 3. Against the said action of ACIT CPC TDS, assessee preferred appeals before the CIT(A) raising a ground that the provisions to include late fee u/s 234E in 'Intimation u/s 200A is not permissible under law and consequently such levy is unsustainable in law and hence the levy is liable to....

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....bunal in the case of M/s Terra Infra Development Ltd., Hyderabad in ITA Nos. 1876 & 1875/Hyd/2017 for AYs 2013-14 and 2014-15, order dated 03/10/2018 (wherein both the Members are party), wherein the coordinate bench has held as under: 4. We find that though the provisions for levy of fee in certain cases has been brought into the Statute book w.e.f. 1.7.2012, it has been brought under the purview of section 200A only w.e.f. 1.6.2015. Therefore, as rightly held by the Coordinate Bench in the case of M/s. Sonalac Paintings & Coatings Ltd (cited Supra) we hold that the interest u/s 234E cannot be levied in respect of TDS returns filed prior to 1.6.2015. For the sake of ready reference, the relevant para is reproduced hereunder: "10. Now ....