2023 (5) TMI 37

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....AL MEMBER: Both the appeals have been preferred by the assessee against the separate orders dated 15.03.2022 of the National Faceless Appeal Centre [hereinafter referred to as the 'CIT(A)'] passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). The Assessee in both the appeals has agitated the levy of late filing fees u/s 234E of the Act along with interest thereupon levied ....

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....r late filing of TDS statements as prescribed u/s 234E of the Act was raised by the concerned Income Tax Authorities under an intimation issued u/s 200A of the Act. The period of TDS statement/TDS return pertained to the period prior to 01.06.2015 upon which the late fees u/s 234E was levied. 3. Earlier, there was no provision u/s 200A of the Act for levying/demanding of fees u/s 234E of the Act ....

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....e Act since there was no enabling provision of section 200A of the Act for raising a demand in respect of levy of fees u/s 234E of the Act. The Hon'ble Karnataka High Court in this respect observed that when the statute confers no express power u/s 200A before 01.06.2015 on the authority either to compute any fees u/s 234E or to raise demand in this respect while processing return u/s 200A, the de....

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....sm for processing a statement of deduction of tax at source and for making adjustments which are merely arithmetical or prima facie in nature and does not create any charge in any manner. Section 234E is a charging provision creating a charge for levying fee for certain defaults in filing statements and that fee prescribed u/s 234E could be levied even without a regulatory provision being found in....