TaxTMI 
TaxTMI 
2026 (2) TMI 928
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....ng the Financial Year 2012-13 was credited to Central Government Account through Challans. 2. The Assessing Officer had no jurisdiction to pass consequent order while processing TDS return for the TDS amount deducted and remitted to Central Government Account prior to 01.06.2015. 3. There was delay in submission of TDS return for the Financial Year 2012-13 but the TDS amount deducted was credited to Central Government Account before 01-06-2015, hence Late Filing Fees assessed at the time of Processing of TDS return Under Section 200A (1)(e) is not applicable. As the section was inserted in Act w.e.f 01.06.2015. 4. We relied upon the order passed by the Hon'ble High Court of Karnataka in the case of Fatheraj Singhvi V/s Union of India (supra) WRIT APPEAL NOS. 2663-2674/2015 (T-IT) (Copy attached). 5. We therefore request that, the late filing fees assessed for F.Y. 2012-13 is to be deleted." 5. Facts of the case, in brief, are that the assessee is a Girl's High School, and after depositing the due TDS of Rs. 1,61,500/-, Quarterly TDS returns Form 24Q for the Quarter 2 of financial year 2012-13 was furnished with a delay of 1066 days, since ....
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....f sec. 246(1) /246A(1) of the Act, required to file three different appeals against the three different orders. But it filed only one appeal against all these three orders. The appeal is therefore liable to be dismissed being defective in nature. 5.4 The appellant has claimed that the order was passed on 22.09.2015 and received by it on the same date. It was therefore required to file appeal on or before 22.10.2015. But the appeal was filed on 29.04.2019 thereby with a delay of 1286 days. The appellant has given the following reason for such delay:- "Intimation generated by CPC - TDS, Ghaziabad as per Clause (e) of Sub Section (1) of Section 200A of Income Tax Act, 1961 for Late Filing Fees under section 234E, and mentioned in the Intimation at Serial Number 8 that, for the recovery of assessed amount, this Intimation may be treated as Notice of Demand under Section 156 of Income Tax Act, 1961.The Notice of Demand under Section 156 of the Income Tax Act, 1961 with reference to Rule No 15 of the Income Tax Rules, 1962, should have been issued by the Jurisdictional Assessing Officer in the Form No 7 for the TDS return submitted by assessee, assessed Under Section 20....
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....essing of quarterly returns / statements of TDS [equivalent to processing of returns of income u/s 143(1)] filed u/s 200 of the Act was inserted by Finance (no. 2) Act, 2009 by section 200A with effect from 01.04.2010. 3. The mandate for levy of fee u/s 234E by processing of TDS returns / statements u/s 200A was inserted by Finance Act, 2015 at clause (c) of section 200A(1) with effect from 01.06.2015. From the above three provisions of the Act, it is clear that fees for late filing of TDS returns leviable u/s 234E was introduced in the I.T. Act with effect from 1st July, 2012 itself. But whether on default committed by deductors on this account, the said fee u/s 234E can be levied by way of processing of return u/s 200A with effect from that date of 1 st July, 2012 is debatable because parliament mandated levy of fees u/s 234E by way of processing of returns u/s 200A only from 1st June, 2015. The entire dispute therefore centers around whether quarterly returns / statements of TDS filed for the 2nd quarter of financial year 2012-13 and till the 4th quarter of financial year 2014- 15 can be processed u/s 200A by CPC, TDS with the levy of fees u/s 234E. Since the m....
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....ilure on the part of a person to deliver or cause to be delivered a 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 Rs. 200 everyday during which the failure continues. Sub-section (3) in fact provides for a self assessment / payment of the fee while delivering or causing to deliver a statement in accordance with subsection( 3) of Section 200 or the proviso to sub-section(3) of Section 206C of the Act. Sub Section(4) to Section 234E of the Act also makes it clear that the above provision would be effective from 01.07.2012. Therefore the submission that 234E of the Act would not be operable / effective unless and until Section 200A(1)(c) was introduced overlooks the fact that Section 234E (1) of the Act is the substantive provision and Section 234E(3) of the Act provides for a self declaration / payment for the delay in complying with sub-section(3) of Section 200 or the proviso to sub - section(3) of Section 206C of the Act. With due respect I am unable to subscribe to the view expressed by the....
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....te Benches of this Tribunal after considering the judicial pronouncements have been taking a consistent view that the amendment brought in Finance Act, 2015 w.e.f. 01.06.2015 under Section 200A (clause (c)] of the Act is prospective in nature thereby empowering the Revenue authorities to charge fee u/s. 234E of the Act only after 01.06.2015. In that view of the matter, Revenue authorities are empowered to impose such late fee u/s. 234E only for the default committed after 01.06.2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s. 234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the following appeals is covered in favour of the assessee as the returns u/s. 200A(c) ....
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....a Lakshmi Narayan Thakur (supra), we are of the considered opinion that the late fee u/s 234E of the IT Act in the instant case has to be calculated only from 01.06.2015 till the filing of the TDS return for which necessary calculation to be made at the end of the concerned revenue authority. Accordingly, we deem it appropriate to set-aside the order passed by Ld. CIT(A) and restore the matter back to the file of the Jurisdictional TDS Officer with a direction to re-calculate late fees u/s 234E only w.e.f. 01.06.2015 till the date of filing of relevant TDS return/statement. Thus, the grounds of appeal raised by the assessee are partly allowed. 10. In the result, the appeal filed by the assessee in ITA No.1916/PUN/20025 is partly allowed. ITA Nos.1917 & 1918/PUN/2025, A.Y. 2013-14 [Q4 & Q3]: 11. Since the facts and issues involved in remaining two appeals of the assessee are identical, therefore, our decision in ITA No.1916/PUN/2025 shall apply mutatis mutandis to the remaining two appeals of the assessee in ITA Nos.1917 & 1918/PUN/2025. Accordingly, the remaining two appeals of the assessee in ITA Nos.1917 & 1918/PUN/2025 are also partly allowed. ITA No.2446/PUN/2025, A....