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Kishore Bhagwandas Sadhwani Versus DCIT, Centralised Processing Cell-TDS, Ghaziabad.

2016 (1) TMI 462 - ITAT AHMEDABAD

Levy of fees under section 234E - proceedings u/s 200A - Held that:- Section 200A nowhere authorizes the AO to levy fee under section 234E while processing the return under this section. Thus we allow the appeal of the assessee and delete the demand relating to Quarter-1. See case of Lions Club of North Surat Charitable Trust (2015 (9) TMI 1231 - ITAT AHMEDABAD ) - Decided in favour of assessee - ITA No.1904/Ahd/2015 - Dated:- 17-11-2015 - SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD .....

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s 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 the statement after expiry of due date. The ld.CIT (CPC-TDS) has intimated the levy of fees by email as well as by notice as under: Quarter Amount of Fee u/s.234E Q1 47 .....

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5 & 3276/Ahd/2014 in the case of Lions Club of North Surat Charitable Trust Vs. ITO. He placed on record copy of the Tribunal s order. On the other hand, the ld.DR relied upon the order of the CIT(A). 5. We have duly considered rival contentions and gone through the record carefully. Once the assessee has filed four appeals before the CIT(A), then he ought to have filed four appeal before the Tribunal also. The ld.First Appellate Authority has decided four appeals by a consolidated order for .....

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. 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 of the Division Bench has been reproduced in the case of Lions Club of North Surat Charitable Trust (supra) and it read as under: 4. We have heard the rival conte .....

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- 6938/2014(T-IT), Hon ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Union of India [WP No. 1981 of 2014] and of Hon ble Bombay High Court in the case of Rashmikant Kundalia Vs Union of India [WP No. 771 of 2014], granting stay on the demands raised in respect of fees under section 234E. The full text of these decisions were not produced before us. However, as admittedly there are no orders from the Hon ble Courts above retraining us from our adjudication on merits in respect of th .....

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isions 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-secti .....

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. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at source (1) Where a 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 follo .....

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(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 afte .....

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sions of this Act; (2) For the purposes of processing of statements under subsection (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said subsection. 7. By way of Finance Act 2015, and with effect from 1st June 2015, there is an amendment in Section 200A and this amendment, as stated in the Finance Act 2015, is as follows: In section 200A of .....

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aid otherwise by way of tax or interest or fee; (e) 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 (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 .....

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ess of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of arithmetical errors and incorrect claims apparent from any information in the statement - Section 200A(1)(a) (b). after making adjustment for interest, if any, computed on the basis of sums dedu .....

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