2022 (4) TMI 1654

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....ay, Sr. DR. ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present appeals have been filed by the assessee against the orders of ld. CIT(A), Dehradun dated 27.06.2019. 2. All the above mentioned cases deal with the similar issue involving varying amounts, hence are being adjudicated by a common order. 3. The issue pertains to levy of fee u/s 234E for the A.Y. 2013-14, 2014-15 and 2015-....

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.... the fee was leviable u/s 200A for filing of returns. 4. The provisions of 200A(1)(c) inserted by the Finance Act 2015 w.e.f. 01.06.2015 reads as under: "200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the fol....

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..... UOI & Ors. 2016 (9) TMI 964 is in favour of the assessee holding that the amendments brought in statute w.e.f. 01.06 .2015 are prospective in nature and as such, notices issued u/s 200A of the Act for computation and intimation of payment of late filing fee u/s 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable. 7. At the same time, the Hon'ble Gu....

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....t, the appeals of the assessee are allowed. Order Pronounced in the Open Court on 25/02/2022." Sd/- (Saktijit Dey) Judicial Member Dated : 25/02/2022                                         &nbs....