2024 (3) TMI 149

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....ntimation/rectification processed by the CIT/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....

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....deduct any sum under the provisions of chapter XVII of the 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 C....

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....t filed anytime there before is expunged from attracting the provisions of section 234E of the Act. 9. The position of filing of statement in the 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-....

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.... 15-07-14 27-07-15 16-07-14 23 ITA No 1308/PUN/2023 2015-16 Q2 24Q 15-10-14 27-07-15 16-10-14 24 ITA No 1309/PUN/2023 2015-16 Q1 27EQ 15-07-14 27-07-15 16-07-14 ITA No 1286/PUN/2023 to 1302/PUN/2023 10. The factual position tabulated herein before abundantly clarifies that, the regular TDS statements for various quarters anent to assessment year 2013-14 to assessment 2014-15 i.e. from Sr. No. 01 to 17 were filed admittedly after the expiry of prescribed due date of filing but before aforestated 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 con....