TMI Blog2017 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the TDS statements. See case of M/s Dundlod Shikshan Sansthan & ors. [2015 (9) TMI 807 - RAJASTHAN HIGH COURT ] - There is no valid reason or justification to interfere with the compensatory fees imposed for late filing of TDS return. Accordingly the demand raised by AO for late filing fees u/s 234E is confirmed. - Decided against assessee - ITA No. 14/JP/2017 - - - Dated:- 17-4-2017 - Shri Bhagchand, Accountant Member Assessee by : Shri R.P. Jaat (ITP) Revenue by : Smt. Poonam Rai (DCIT) ORDER Per : Bhagchand, A. M. This is an appeal filed by the assessee emanates from the order of the ld. CIT(A)-III, Jaipur dated 24/05/2016 for Quarter IV of the A.Y. 2013-14, wherein the assessee has raised following grounds of appeal: 1. The CIT(A)-3, Jaipur erred in fact and in law in confirming the levy of fees for delay in filing the TDS return U/s 234E of the Income Tax Act, 1961 (the Act) without appreciating the facts and circumstances of the case. The CIT(A) ought to have directed to waive the said fees. 2. the ld. CIT(A) erred in fact and in law in adjudicating an issue of validity of the impugned levy of fees U/s 234E in the order passed U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause . So also the same approach has to be evidenced in its application to matters at hand with the end in view to do even-handed justice on merits in preference to the approach which scuttles a decision on merits. Turning to the facts of the matter giving rise to the present appeal, we are satisfied that sufficient cause exists for the delay. The order of the High Court dismissing the appeal before it as time-barred, is therefore, set aside. Delay is condoned. 3. This appeal was posted for hearing on 28/2/2017 and on the request of the ld. AR of the assessee, it was adjourned for 08/3/2016. Grounds for adjournment was as under:- Hon ble Sirs, Most humbly submitted that certain information/clarification is pending to be received from the client. Therefore, the case could not be prepared. In view of the above, a very humble request is made for an adjournment. Inconvenience caused to the Hon ble Bench is deeply regretted. Submitted most respectfully. On 08/3/2017, again there was an application for adjournment was filed by the ld. AR on the exactly same grounds, which are as under:- Hon ble Sirs, Most humbly submitted that certain i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sec. 234E. (a) Provisions of Sec. 200A, as they stood prior to 01.06.2015: ( I) Whereas statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely; - (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before, delivering or causing to be delivered a statement in accordance, with subsection (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in subsection (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1 day of July, 2012. The appellant relied upon various case laws / arguments where it has been held that prior to 01.06.2015, there was no enabling provision in Sec. 200A of the Act for making adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying fee u/s 234E of the Act. Only after amendment made in Sec. 200A by the Finance Act, 2015 w.e.f. 01.06.2015 quoted above, the assessing officer was empowered to make adjustment u/s 200A by levying fee u/s 234E of the Act. However Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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