2026 (4) TMI 919

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....3, NFAC/2011-12/10384523, NFAC/2013-14/10384527 all dated 19.11.2025, for the Assessment Years 2013-14 to 2015-16 respectively. 2. Shri Miraj D. Sha, AR, represented on behalf of the assessee and Shri Pradip Kumar Biswas, Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the provisions of section 200A(1)(c) for the purpose of levying fee u/s 234E came into effect from 01.06.2015. It was the submission that consequently, for the period before 01.06.2015, no fee u/s 234E is liable to be levied. It was the submission that this fee u/s 234E which has been levied during the processing of the return and intimation issued before 01.06.2015 is liable to be quashed. He placed reliance on the decision of Hon'bl....

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....E was inserted in the Act simultaneously, Section 271H was also inserted in the Act providing for the penalty for failure of furnishing of statements etc. Therefore, if there was failure to submit the statement for TDS as per Section 234E, the fee payable is provided but the mechanism provided was that if there was failure to furnish statements within the prescribed date, the penalty under Section 271H (1) and (2) could be imposed. However, under sub-section (3) of Section 271H, the exception is provided that no penalty shall be levied for the failure referred to under clause (a) of sub-section (1) if the person proves that after paying TDS with the fee and interest the amount is credited and he had delivered or caused to deliver the statem....

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....al in the case of ITO vs. Maa Tarini Transport Pvt. Ltd. in ITA Nos.454&455/CTK/2024 order dated 07.01.2025, wherein it was held as under: "6. We have considered the submissions of ld Sr DR. We find that the ld CIT(A) while deleting the levy of fees has observed as under: "The Finance Act 2015, with effect from 1.6.2015, amended Section 200A sub-section(1) by substituting clauses (c) to (e) to (f) thereby enabling charging of fee under section 234E. Therefore, prior to 1.6.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of the statement filed by the appellant with regard to tax deducted at source by levying fee undersection 234E. Thus, while processing statement u/s. 200A, the AO co....