TMI Blog2016 (1) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... .DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: The assessee is in appeal before us against the order of the CIT(A)-4, Ahmedabad dated 27.5.2015 for the Asstt.Year 2014-15. 2. The grounds of appeal taken by the assessee are not in consonance of with Rule 8 of the Income Tax (Appellate Tribunal) Rule they are descriptive and argumentative in nature. In brief, its grievance is that the ld.CIT(A) has erred in upholding the levy of fees under section 234E of the Income Tax Act, 1961 amounting to ₹ 1,16,180/- on the assessee representing four quarters of F.Y.2013- 14. 3. Brief facts of the case are that the assessee did not submit TDS statement under section 200(3) of the Act within the prescribed due date. He has filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e DCIT-TDS is an independent executable order. The assessee ought to have filed four appeals challenging each demand order, which has intimated separately to it. In other words, there are four cause of action to the assessee and he has to file four appeals. Considering this aspect, we treat this appeal valid qua the levy of late fees for quarter no.1, wherein highest demand of ₹ 47,820/- has been raised. The issue in dispute is squarely covered in favour of the assessee by the order of the ITAT, Ahmedabad passed in Lions Club of North Surat Charitable Trust (supra). The ITAT has followed the decision rendered by ITAT, Amristar Bench in the case of Sibia Healthcare Pvt. Ltd. Vs. DCIT, ITA No.90/Asr/2015 order dated 9.6.2015. The order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 and was brought into effect from 1st July 2012. This statutory provision is as follows: 234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues. (2) The amount of fee 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 caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 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 to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation : For the purposes of this sub-section, an incorrect claim apparent from any information in the statement shall me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor. 8. In effect thus, post 1st June 2015, in the course of processing of a TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the fee, if any, shall be computed in accordance with the provisions of section 234E . There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated in so many words in the impugned intimation itself, and, as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under section 200A. The answer is clearly in negative. No other provision enabling a demand in respect of this levy has been pointed out to us and it is thus an admitted position that in the absence of the enabling provision under section 200A, no such levy could be effected. As intimation under section 200A, raising a demand or directing a refund to the tax deductor, can only be passed within one year from the end of the financial year within which the related TDS statement is filed, and as the related TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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