2020 (3) TMI 1493

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....g disposed of by this common order for the sake of convenience and brevity. 2. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E of the Act, fee for default in furnishing the statement is leviable if the statement of TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 3. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at sou....

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.... cases is that the date of filing TDS return as well as date of Centralized Processing Centre (In short `CPC') order is after 01.06.2015. We observe that recently Coordinate Bench of Jaipur in the case of Shri Uttam Chand Gangwal Vs ACIT in ITA No. 764/JP/2017 dated 23/01/2019 adjudicated the similar issue of levy of fee u/s 234E of the Act in the case where TDS return and the CPC order was passed after 01.06.2015. Following decision was rendered by the Coordinate Bench: In the instant case, the assessee filed its TDS return in Form No. 26Q for the quarter ended 31st March, 2015 on 22nd July, 2015 and the same was processed and an intimation dated 30 July, 2015 was issued by the AO u/s 200A of the Act. Thus, both the filing of the return ....

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....lay falling prior to 1.06.2015, there could not be any levy of fees as the assumption of jurisdiction to levy such fees have been held by the Courts to be prospective in nature. However, where the delay continues beyond 1.06.2015, the AO is well within his jurisdiction to levy fees under section 234E for the period starting 1.06.2015 to the date of actual filing of the TDS return. In light of the same, in the instant case, the levy of fees under section 234E is upheld for the period 1.06.2015 to the date of actual filing of the TDS return which is 22.07.2015 and the balance fee so levied is hereby deleted. In the result, the ground of appeal is partly allowed. 9. From perusal of the above decision we find that the issue before us is simil....