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2021 (12) TMI 1075 - ITAT BANGALORELate filing fee u/s 234E - TDS returns filled in Form 26Q and Form 24Q for various quarters belatedly - HELD THAT:- In the instant case, out of 21 quarters, for 8 quarters the CIT(A) held that the assessee has not brought out sufficient cause for delay. Admittedly, for 8 quarters the issue is directly covered in favour of the assessee by the judgment of the Hon’ble jurisdictional High Court in the case of Sri Fateharaj Singhvi v. Union of India & Ors.[2016 (9) TMI 964 - KARNATAKA HIGH COURT] - assessee has filed application for condonation of delay. However, the CIT(A) without commented on above applications, states that the assessee had not brought out sufficient reasons to condone the delay (for only 8 quarters out of 21 quarters). Therefore, we hold that the CIT(A) has erred in dismissing the appeal pertaining to 8 quarters on the ground of delay in filing the appeal before him. The assessing Officer cannot make any adjustment other than one prescribed in section 200A of the Act. Prior to 01.06.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of statement filed by the assessee with regard to tax deducted at source by levying fees u/s 234E of the Act. The Parliament for the first time enabled the Assessing Officer to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. The Hon’ble jurisdictional High Court in the case of Sri Fateharaj Singhvi v. Union of India & Ors. [2016 (9) TMI 964 - KARNATAKA HIGH COURT] has held that adjustment cannot be made by the A.O. for the respective assessment year prior to 01.06.2015. Therefore, for the relevant assessment years, namely, A.Ys 2013-2014, 2014- 2015 and 2015-2016, the levy of tax u/s 234E of the Act is impressible going by the dictum laid down by the Hon’ble jurisdictional High Court in the case of Sri Fateharaj Singhvi v. Union of India & Ors. (supra). - Decided in favour of assessee.
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