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2022 (9) TMI 350 - Income Tax
Levy of fee u/s 234E - intimation issued u/s 200A - assessee argued enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015 - whether late filing fee u/s 234E of the Act has rightly been charged in the intimation issued u/s 200A/206CB of the Act while processing the TDS returns/statements as the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015? - HELD THAT:- We understand that earlier, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E. As such, as per the assessee, in respect of TDS statement filed for a period up to 31.03.2015, no late fee could be levied in the intimation issued u/s 200A of the Act.
On similar facts, the same issue has been adjudicated and addition has been deleted by the Case of ‘Sudershan Goyal vs. DCIT [2018 (5) TMI 1626 - ITAT AGRA] wherein the judgments of ‘Shri Fatehraj Singhvi and Others’[2016 (9) TMI 964 - KARNATAKA HIGH COURT], ‘Sibia Healthcare Pvt. Ltd. [2015 (6) TMI 437 - ITAT AMRITSAR] and ‘Shri Kaur Chand Jain [2016 (9) TMI 1442 - ITAT AMRITSAR] were considered.
Accordingly, the order of the CIT(A) is reversed and the fee so levied under section 234E of the Act is cancelled. Decided in favour of assessee.