2024 (5) TMI 95

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.... the period F.Y. 2012-13 (Assessment Year 2013-14) amounting to Rs. 1,49,510/-, and for the period F.Y. 2013-14 (Assessment Year 2014-15) amounting to Rs. 74,600/-. 2. Since, there is a common issue being involved in both the appeals, hence they are being disposed of by this consolidated order for the sake of convenience and brevity. ITA No.334/Asr/2023 (Assessment Year 2013-14) 3. The assessee has taken the following grounds which are reproduced as below: "I The Order passed by the Ld CIT(A) is opposed to law and contrary to the facts and circumstances of the case and is therefore unsustainable. That the CIT(A) has erred in confirming the confirming the levy of late Fees U/s 234-E at Rs. 3708/- and Rs 145800/- on TDS Stat....

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.... 5 That the appellant craves leave to add, amend or withdraw any of the grounds of appeal." 4. Facts of the case are that the appellant is a Government Defence Department, which filed the quarterly TDS statement (Form 24Q) for Quarters 3 and 4 of the relevant year F.Y. 2012-13 belatedly. Consequently, the Learned Assessing Officer (TDS CPC) imposed late fees calculated @Rs.200 per day under Section 234E, along with interest, totaling Rs. 1,49,510/-, primarily due to the delay in submitting the quarterly TDS statement. 4.1 The appellant filed an application for rectification under Section 154 through a letter dated August 17,2021. However, the Assessing Officer (TDS CPC) dismissed the application on the grounds that waiving la....

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....n respect of TDS statement filed for a period prior to 31.03.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. 5.3 On similar facts, the same issue has been adjudicated by the Co-ordinated bench ITAT Agra, in the case of 'Sudershan Goyal vs. DCIT (TDS)' in ITA No. 442/Agra/2017 vide order dtd. 09.04.2018 and also by the Amritsar Bench in case of Harbhagwan Memorial Senior Secondary School and others in ITA No. 604/ASR/2018, Assessment Year 2015-16 vide order dated 07/07/2021. The relevant part of the order is reproduced as under: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been h....

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....ation 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 make it clear that, if any deductor has already paid the fee after intimation received under....