2024 (3) TMI 1490

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....his consolidated order. We treat appeal in ITA No.128/PUN/2024 for A.Y.2013-14, as a lead case. The assessee for A.Y.2013-14 has raised the following grounds of appeal : "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) is not justified in confirming the late fee levied by the AO u/s 200A read with section 234E of the Act Rs 26400/- for the period prior to 01/06/2015 through the processing of TDS statement by way of Intimation. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) failed to appreciate the decisions of jurisdictional tribunal referred by the assessee and Ld CIT(A) also ought to have considered the decision favourable to assessee in case of conflicting....

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....e, when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent-authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent." 2.3 The decision of the Hon'ble Karnataka High Court was followed by the Hon'ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd., Vs. Union of India [2022] 134 taxmann.com 111 (Kerala). ....