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2022 (1) TMI 177 - AT - Income TaxLate filing fee u/s 234E of the Act by passing the order u/s 200A - Application to processing of TDS return/statement prior to 01.06.2015 - HELD THAT:- When undisputedly levy has been made by the A.O in all appeals under consideration prior to 1st June, 2015 by invoking the provisions contained u/s 234E the same is not sustainable in the eyes of law. No doubt Hon‟ble High Court of Bombay in case of Rashmikant Kundalia [2015 (2) TMI 412 - BOMBAY HIGH COURT] the constitutional validity of Sec. 234E of the Act has been, upheld, the same is not applicable to the facts of the cases at hand by virtue of the amendment to Sec. 200A by way of Finance Act, 2015 effective from 1st June, 2015 because A.O had issued intimation u/s 200A of the Act prior to 01.06.2015. No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability upon deductor where TDS statement/returns were filed belatedly to pay fee as per the said section, Assessing Officer is to collect said fee chargeable u/s 234E of the Act for which machinery provisions have been provided u/s 200A of the Act to be effective from 01.06.2015. When undisputedly A.O has not invoked the provisions contained u/s 234E prior to 1st June, 2015 as required u/s 200A the levy is not sustainable, the said amendment being prospective in nature and cannot be applied in processing of TDS return/statement prior to 01.06.2015 - See SIBIA HEALTHCARE PRIVATE LIMITED VERSUS DY. COMMISSIONER OF INCOME-TAX (TDS) , CENTRALIZED PROCESSING CELL, GHAZIABAD [2015 (6) TMI 437 - ITAT AMRITSAR] Thus CIT(A) have erred in levying /confirming the late filing fee u/s 234E of the Act by passing the order u/s 200A of the Act. - Decided in favour of assessee.
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