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M/s Mentor India Limited, Sita Ram Sharma, Prop. - Shree Dayal Exports, Ricky Mathur, M/s Jyoti Vidhyapeeth Trust, Versus Deputy Commissioner of Income Tax, Gaziabad.

2016 (12) TMI 1648 - ITAT JAIPUR

Constitutional validity of Section 234E - intimation of the demand notices U/s 200A - Late filing fee under Section 234E - Held that:- In Mr Rashmikant Kundalia and another Versus Union of India and others [2015 (2) TMI 412 - BOMBAY HIGH COURT] held that Section 234E of the Act is not punitive in nature but a fee which is a fixed charge for the extra service which the department has to prove due to the late filing of the TDS statements. Hence from both the decisions relied upon by the ld. DR, th .....

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two Hon'ble Courts, then the view, which favours the assessee should be adopted. In this regard, the ld AR of the assessee has relied on the decision of the Hon'ble Supreme Court in the case of CIT Vs. Vatika Township P. Ltd. (2014 (9) TMI 576 - SUPREME COURT). In view of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Vatika Township (supra), the demand so raised are directed to be deleted. - Decided in favour of assessee. - ITA No. 738/JP/2016, ITA No. 739 & 740/JP/2016, ITA .....

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the same are heard together and for the sake of convenience and brevity, a common order is being passed. 3. For the purposes of facts, we take ITA No. 738/JP/2016 pertaining to A.Y. 2013-14. In this appeal, the assessee has raised only one effective ground, which is as under:- On the facts and in the circumstances of the case, the ld. CIT(A) has legally and factually erred in confirming late filing fee of ₹ 48,402/- charged by the ld. A.O. U/s 234E of the IT Act, 1961 ignoring the fact tha .....

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lso, the assessees have taken similar identical grounds mentioned above. 4. Briefly stated facts in this case are that the Assessing Officer levied late fee U/s 234E of the Income Tax Act, 1961 (hereinafter referred as the Act) for filing the TDS return late vide order dated 25th December, 2013. Similar identical facts have also been mentioned by the A.O. in all the other appeals. 5. Being aggrieved by the order of the A.O., the assessee carried the matter before the ld. CIT(A), who after consid .....

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ssions and has further submitted that the issue is no more res integra. He placed reliance on the decision of the ITAT, Ahmadabad decision in the case of Perfect Cropscience Pvt. Ltd. Vs DCIT in ITA No. 2957 to 2963/Ahd/2015 and the decision of the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi & ors. Vs Union of India & Ors. (2016) 289 CTR (Kar) 602. 7. On the contrary, the ld DR has opposed the submissions and supported the orders of the authorities below. She relied .....

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the A.Y. 2013-14 / Q-3 & 4 has allowed the appeal of the assessee by observing as under:- 3.5. We have heard rival contentions, perused the material available on record and gone through the orders of the authorities below. We have also gone through the case laws relied upon by the ld. Counsel. We find merit into the contention of ld. Counsel that he jurisdictional High Court has decided the validity of section 234E, but has not decide the issue of power of AO for levy of tax under section 23 .....

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issued for TDS deducted u/s 200A before 01.06.2015 . We have also gone through the judgment of Hon ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (supra) wherein the Hon ble Apex Court has discussed in detail the general principle of concerning retrospectively and held that unless contrary intention appears, a legislation is presumed not to have a retrospective operation. Respectfully following the above judgments of Hon ble Supreme Court and Hon ble Karnataka High Court, we .....

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the demand U/s 200A for computation and intimation for the payment of fee U/s 234E could not be made in purported exercise of power U/s 200A for the period of the respective assessment years prior to 1st June, 2015. When the intimation of the demand notices U/s 200A is held to be without authority of law so far as it relates to computation and demand of fee U/s 234E, the question of further scrutiny for testing the constitutional validity of Section 234E would be rendered as an academic exercis .....

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