TMI Blog2016 (2) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 also bearing in mind entirety of the case, the impugned levy of fees under section 234E is unsustainable in law. We, therefore, delete the impugned levy of fee under section 234E of the Act. - Decided in favour of assessee. - ITA No. 3180 to 3183/Ahd/2015 - - - Dated:- 29-12-2015 - SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed u/s 200A before amendment inserted by Finance Act, 2015 is without any jurisdiction and hence the same is liable to be deleted. 2.2 Without prejudice to above, the late filing fee levied u/s 234E should be calculated from the date of payment of TDS to the date of filing of statement of TDS. 3. The appellant craves leave to add, alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the same. 3. At the time of hearing before me, the ld. Authorized Representative for the assessee pointed out that similar issue arose before the Tribunal in the case of Wonder Waves Entertainment Pvt Ltd vs. DCIT in ITA Nos.2143 to 2146/Ahd/2015 for AY 2014-15, wherein the Tribunal, fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... training us from our adjudication on merits in respect of the issues in this appeal, and as, in our humble understanding, this appeal requires adjudication on a very short legal issue, within a narrow compass of material facts, we are proceeding to dispose of this appeal on merits. 5. We may produce, for ready reference, section 234E of the Act, which was inserted by theFinance Act 2012 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 subsec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200and 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 pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid 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 thereof, an adjustment could also be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of fees on the basis of the provisions of Section 234E. That is not the issue here. The issue is whether such a levy could be effected in the course of intimation 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 dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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