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2020 (11) TMI 48 - AT - Income TaxLevy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - scope of amendment - HELD THAT:- By Finance Act 2015 Clause-(c) to section 200A(1) was introduced w.e.f. 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing the TDS statement under section 200A - Prior to 01.06.2015 there was no specific provision under section 200A of the Act for levy of late filing fee under section 234E. Different benches of the Tribunal consistently held that prior to 01.06.2015 provisions of section 200A of the Act did not contemplate levy of fee under section 234E 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 in case of Fatheraj Sanghvi & Ors [2016 (9) TMI 964 - KARNATAKA HIGH COURT] - In fact, in case of Emsons Exim Pvt. Ltd. [2019 (8) TMI 1461 - ITAT MUMBAI] 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. Admittedly, no decision of the Hon’ble Jurisdictional High Court on the disputed issue is available as on date. CIT(A) is correct in observing that there are contrary decisions from other High Courts, however, following the well-settled legal principle that in case of contrary views being expressed by different courts on a particular issue, the view favourable to the assessee has to be taken. We direct the Assessing Officer to verify the relevant facts and not to charge any fee under section 234E of the Act for any period which is prior to 01.06.2015. - Appeals of the assessee are allowed
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