2023 (5) TMI 159

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....Y. Quarter Date of order u/s. 200A ITA No.263/PUN/23 2015-16 Q-4 25/01/2016 ITA No.264/PUN/23 2013-14 Q-1 16/10/2016 Q-2 16/10/2016 Q-3 16/10/2016 Q-4 26/12/2013 ITA No.265/PUN/23 2014-15 Q-4 31/12/2016 Since the facts and issues in all the appeals are common, clubbed and heard together and disposed of by way of this consolidated order. For the sake of convenience, we take the facts of ITA No. 263/PUN/2023. The assessee has raised the following grounds of appeal: "1. NON-ACCEPTANCE OF CONDONATION OF DELAY 1.1 The Learned Commissioner of Income Tax (Appeals) ["the Ld. CIT(A)] has erred in not condoning the delay in filing of the appeal without considering the re....

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....espect of the TDS statements filed for the period prior to 01.06.2015, the late fee u/s 234E could not have been levied in the intimation order u/s 200A and hence, the levy of late fee in respect of the TDS statement filed for A.Y. 2015- 16 (Q 4) was not justified and deserves to be deleted. 4. The Appellant craves leave to add, alter, amend, delete or substitute any of the above grounds of appeal." 2. The ld.AR submitted that the issue involved in these appeals is squarely covered in favour of the assessee by the order of this Tribunal. He filed copy of the order. He also submitted that as per Form-35, the assessee had deducted the TDS amount and credited to the Government account, but there is only delay in filing the TDS retu....

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.... of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E of the Act, in the absence of empowerment by the Act upon Assessing Officer to levy such fees while issuing intimation under section 200A of the Act. The Tribunal vide order dated 21.09.2016 with lead order in Maharashtra Cricket Association v. Dy. CIT [2016] 74 taxmann.com 6 (Pune - Trib.) relating to assessment years 2013-14 and 2014-15 for the respective quarters deliberated upon the issue and h....

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.... 01.06.2015. The relevant findings of the Hon'ble High Court are in paras 21 and 22, which read as under:- "21. However, if Section 234E providing for fee was brought on the state book, keeping in view the aforesaid purpose and the intention then, the other mechanism provided for computation of fee and failure for payment of fee under Section 200A which has been brought about with effect from 1.6.2015 cannot be said as only by way of a regulatory mode or a regulatory mechanism but it can rather be termed as conferring substantive power upon the authority. It is true that, a regulatory mechanism by insertion of any provision made in the statute book, may have a retroactive character but, whether such provision provides for a mer....

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.... It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However, we....