2024 (10) TMI 591

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order issued u/s 200A, the appeal was held to be deficient by Ld. first appellate authority. Aggrieved, the assessee is in further appeal before us. 2. The Ld. AR has referred to the decision of Hon'ble Single Judge of High Court of Madras in the case of M/s True Blue Voice India Pvt. Ltd. & Ors. (WP Nos.2700 & 2703 of 2022 dated 09-10-2023). The Hon'ble Court, in para-17, held that Sec.200A(1)(c) was not introduced during the AYs 2012-13, 2013-14 & 2014-15. In the absence of any such provisions prevailing at the time of processing of TDS return, no late fees u/s 234E could be levied. 3. However, another decision of Hon'ble Single judge of Hon'ble High Court of Madras in the case of Conceria International (P.) Ltd. (157 Taxmann.com 335; d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r subsection (1) to section 234E of the Act. Importantly, sub-section(4) to section 234E of the Act provides that the above provisions would apply to statement referred to in sub-section (3) to section 200 of the Act which is to delivered or cause to delivered on or after 1-7- 2012. 7.2. With the above overview of section 234E of the Act and on considering both the above views, it appears to me that the opinion expressed by the Gujarat High Court that section 234E of the Act by itself creates a liability and the liability to pay the late fee is not dependent on section 200A(1)(c) of the Act which only prescribes the recovery mechanism reflects the true intent and purpose of section 234E of the Act. Section 234E of the Act which provides f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a. 7.3. In the light of the above discussion challenge to the order dated 26-2-2021 imposing the levy of late fee prior to 1-6-2015 stands rejected. 5. The Hon'ble Court concurred that Section 234E of the Act is the substantive provision and its levy is not dependent on Section 200A(1)(c) of the Act which only prescribes a recovery mechanism. A reading of Section 234E of the Act would make it clear that it gets attracted, the moment there is a failure on the part of a person to deliver the quarterly TDS statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. The person committing the above breach / infraction renders himself liable to pay by way of fee a sum of ....