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2015 (9) TMI 1428 - ITAT AHMEDABAD

2015 (9) TMI 1428 - ITAT AHMEDABAD - TMI - Levy of fees under section 234E - intimation issued under section 200A in respect of processing of TDS - Held that:- We find that the issue in all these appeals is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT [2015 (6) TMI 437 - ITAT AMRITSAR] adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments con .....

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e, delete the impugned levy of fee under section 234E of the Act. - Decided in favour of assessee. - I.T. A. NO.100/AHD/2015 - Dated:- 29-9-2015 - SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND S.S. GODARA JUDICIAL MEMBER For the Appellant : Shri Rasesh Shah, A.R. For the Respondent : Smt.Anita Hardasani,Sr.D.R. O R D E R PER S.S. GODARA JUDICIAL MEMBER: This assessee s appeal for assessment year 2013-14 arises from the order of CIT (A)-IV, Surat in case No.CASIV/ 200/13-14 dated 29-9-2014 in proceedi .....

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5 as under:- 5. We may produce, for ready reference, section 234E of the Act, which was inserted by the Finance 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 sub-section (3) of section 206C, he shall .....

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ion shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July,2012. 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: P .....

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nt 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 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 s .....

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all mean a claim, on the basis of an entry, in the statement - (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statement under sub-section (1), the Board may make a scheme for centralized processing of statements of tax deducted at source to expeditiously determine the tax paya .....

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isions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the 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 .....

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gned intimation itself, and, as the law stood, prior to 1st June,2015, there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. While examining the correctness 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 .....

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djustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 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. .....

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