TMI Blog2017 (3) TMI 1572X X X X Extracts X X X X X X X X Extracts X X X X ..... be collected for any dis-service or default - Held that:- Due to late submission of TDS statements means the Department is burdened with extra work which is otherwise not required if the TDS statements were furnished within the prescribed time. This fee is for the payment of the additional burden forced upon the Department. A person deducting the tax (the deductor), is allowed to file his TDS sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Kul Bharat (Judicial Member) For the Assessee : K. L. Mulchandani (Advocate) For the Revenue : R. A. Verma (Addl. CIT) ORDER Kul Bharat (Judicial Member) These three appeals by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (A)-5, Jaipur, dated 10.11.2016 pertaining to assessment year 2012-13. Common grounds are involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Benches. Thus, confirming of the action of Ld. AO of charging of such fee while sending intimation u/s 200A is legally and factually incorrect and deserves to be deleted summarily. 2. The appellant craves to add, amend or withdraw any of the ground of appeal either before or at the time of hearing of appeal. 2. The Ld. Counsel for the assessee reiterated the submissions as made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extra work which is otherwise not required if the TDS statements were furnished within the prescribed time. This fee is for the payment of the additional burden forced upon the Department. A person deducting the tax (the deductor), is allowed to file his TDS statement beyond the prescribed time provided he pays the fee as prescribed under section 234E of the Act. In other words, the late filing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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