2026 (4) TMI 1769

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....ed in these appeals is against the levy of fees u/s. 234E for the quarters relating to Assessment Years 2013-14, 2014-15 and 2015-16. 3. Identical grounds have been raised by assessee in all these appeals. We therefore proceed to dispose of these appeals by this consolidated order for the sake of convenience. 4. Brief facts common to these appeals are that TDS returns for the assessment years 2013-14, 2014-15 and 2015-16 corresponding to respective quarters captioned above were filed belatedly. The same were processed by Central Processing Cell (in short "CPC") u/s. 200A levying fee u/s. 234E of the Act. Assessee preferred Rectification application u/s. 154 of the Act levying fee u/s. 234E of the Act. The assessee filed rectification ....

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....4E of the Act. Therefore, it was held, even-though section 234E of the Act was in the statute prior to 01.06.2015, however, in absence of any enabling provision, no fee under section 234E of the Act can be levied for late filing of TDS statement for any period prior to 01.06.2015. The same view was expressed by the Hon'ble Karnataka High Court in case of Fatheraj Sanghvi & Ors vs. Union of India & Ors [2016] 289 CTR 602 (Kar.). In the case of Emsons Exim Pvt. Ltd. v/s ITO, ITA No.4406/Mum./2017 & Ors. dated 28th August 2019, by majority view it was held that levy of fee under section 234E of the Act cannot be made in respect of a period prior to 01.06.2015 while processing the TDS statement under section 200A of the Act. 7. We find t....