TaxTMI 
TaxTMI 
2026 (4) TMI 337
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssessee preferred an appeal before the Ld.CIT(A). 3. At the outset, we observed that the Ld.CIT(A) has dismissed the appeal filed by the assessee observing that the Form 26Q for all the 4 quarters of the F.Y.2014-15 have been filed after 01.06.2015 i.e. 27.10.2015 and hence the levy of late fees u/s. 234E after processing of the returns by the TDS CPC is in order as per the provisions of section 200A of the Act. 4. Aggrieved by the impugned order of the Ld.CIT(A), the assessee is in appeal before us. 5. The ld.AR submitted that the assessee the demand of TDS was created on the consolidated basis for all the 4 quarters for the F.Y. 2014-15 was Rs. 1,82,828/- on account of late filing fees u/s. 234E of the Act. However, the TDS liabilities have been remitted in full by the assessee. Further, the ld.AR submitted that the late fees has been levied u/s. 234E of the Act for belated filing of quarterly returns pertains to the F.Y. 2014-15, which is leviable only from 01.06.2015 as per the provisions of section 200A r.w.s 234E of the Act. Therefore, the ld.AR submitted that the levy of late fees for belated filing of quarterly returns relating to the period prior 01.06.2015 is not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the Act, for belated filing of quarterly TDS returns beyond prescribed date and this issue is squarely covered by the decision of Hon'ble Jurisdictional Madras High Court in the case of M/s.True Blue Voice India Private Limited vs. CCIT & Ors (WP Nos. 2700 & 2703 of 2022) dated 09.10.2023 and held as under:- "10. There is no dispute on the aspect of validity of the Section 234E of the Act. The only issue that has to be decided in the present case is as to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11. On considering the submissions of both the learned counsel and while reading Section 234E of the Act, it appears that the Department/respondents can impose the late fee for the circumstances mentioned under Section 234E of the Act with effect from 01.07.2012, but not when they process the TDS under Section 200A of the Act. In the Finance Bill, 2015, Section 200A(1)(c) of the Act was introduced, which reads as follows: "200A. Processing of statements of tax deducted at source.- (1) ...................... (a)...........
X X X X Extracts X X X X
X X X X Extracts X X X X
....S correction statement. However, currently, there does not exist any provision for allowing a collector to file correction statement in respect of TCS statement which has been furnished. It is, therefore, proposed to amend the provisions of section 206C of the Act so as to allow the collector to furnish TCS correction statement. Currently, there does not exist any provision in the Act to enable processing of the TCS statement filed by the collector as available for processing of TDS statement. As the mechanism of TCS statement is similar to TDS statement, it is proposed to insert a provision in the Act for processing of TCS statements on the line of existing provisions for processing of TDS statement contained in section 200A of the Act. The proposed provision shall also incorporate the mechanism for computation of fee payable under section 234E of the Act." 13. A reading of the above makes it clear that since no mechanism was available for determination of late fee payable under Section 234E of the Act at the time of processing TDS statements. Thus it was proposed to amend the provisions of Section 200A of the Act, so as to enable the computation of fee payable u....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act for the assessment years 2012-2013, 2013-2014, 2015-2015. However, Section 200A(1)(c) of the Act was not introduced during the said assessment years. In the absence of any provisions under Section 200A of the Act, when they have processed the application for TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside'' The Co-ordinate Bench of the Tribunal also in the case of M/s.M.F.Textiles Pvt.Ltd. Vs. ACIT in ITA Nos. 578 & 579/Chny/2021 dated 24.02.2022 had considered an identical issue in light of provisions of section 234E of the Act and also amendment to section 200A by Finance Act, 2015 w.e.f. 01.06.2015 and held that in absence of enabling provision under section 200A of the Act, the Assessing Officer cannot levy late fee under section 234E of the Act for belated filing of quarterly TDS return for period prior to 01.06.2015. 6. In the present appeals, on perusal of the facts, we find that the assessment years involved are prior to 01.06.2015. Therefore, we are of the considered view that the late fee charged by the Assessing Officer und....