TaxTMI 
TaxTMI 
2024 (3) TMI 149
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....T/CPC-TDS, Pune [for short 'AO'] for various quarters pertaining to the assessment years [for short 'AY'] 2013-14 to 2015-16. 2. Since the facts and solitary issue involved in this bunch of appeals are identical, on the request of rival parties, for the sake of brevity these are heard together for a common and consolidated order. 3. At the outset, after vouching sufficiency of reasons beyond undeliberate delay in instituting these appeals, we after placing reliance on 'Vijay Vishin Meghani Vs. DCIT & Anr' reported 398 ITR 250 (Bom) and 'Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others' reported at 167 ITR 5 (SC), deem it fit to condone the delay holding that 'none should be deprived of an adjudication on merits unles....
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....e Act, is under obligation to deliver or furnish a statement u/s 200(3) of the Act within the due date prescribed therein and in the event of default such person is exposed to section 234E of the Act. Although the levy of fees u/s 234E for delay in furnishing statement has been brought into statute w.e.f. 1st July, 2012, the enabling provision of section 200A(1)(c) authorising such levy came into force w.e.f. 1st June, 2015 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in 'Fatheraj Singhvi & Ors Vs UOI' reported in 289 CTR 602 & 'Sree Ayyappa Educational Charitable Trust & Anr....
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....present bunch noted as under; Sr Appeal No Assessment Year Quarter Form Date of Filing of Statement 234E Fees levied from Due Filed 1 ITA No 1286/PUN/2023 2013-14 Q2 26Q 15-10-12 16-07-23 16-10-12 2 ITA No 1287/PUN/2023 2013-14 Q3 26Q 15-01-13 16-07-13 16-01-13 3 ITA No 1288/PUN/2023 2013-14 Q4 24Q 15-05-13 16-07-13 16-05-13 4 ITA No 1289/PUN/2023 2013-14 Q2 24Q 15-10-12 16-07-13 16-10-12 5 ITA No 1290/PUN/2023 2013-14 Q3 24Q 15-01-13 16-07-13 16-01-13 6 ITA No 1291/PUN/2023 2013-14 Q4 24Q 15-05-13 29-01-14 16-05-13 7 ITA No 1292/PUN/2023 2013-14 Q2 27EQ 15-10-13 16-07-13 16-10-13 8 ITA No 1293/PUN/2023 2013-14 Q3 27EQ 15-01-13 16-07-13 16-01-13 9 ITA No 1294/PUN/202....
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....tated deadline of 31st May 2015. Therefore, levy of late fees u/s 234E of the Act is impermissible in the absence of enabling provision of section 200A(1)(c) of the Act. In the absence of any contrary facts or judicial precedents brought to our notice by the Revenue, we therefore direct the Ld. AO to delete the fees levied u/s 234E of the Act in its entirety in ITA 1286 to 1302/PUN/2023. The grounds of appeal raised in this bunch of seventeen appeals accordingly stands allowed. ITA No 1303/PUN/2023 to 1309/PUN/2023 11. Insofar as the remaining bunch of seven appeals anent assessment year 201516 that is ITA No 1303/PUN/2023 to 1309/PUN/2023 is concerned, the appellant assessee filed initial TDS statements much after the expiry of prescribe....