TMI Blog2017 (8) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of fee under section 234E is set aside and fee levied u/s 243E in all the appeals are ordered to be deleted. - decided in favour of assessee - ITA Nos.161, 162 And 163/CTK/2016 - - - Dated:- 28-8-2017 - SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER For The Assessee : Shri P.R.Mohanty, AR For The Revenue :Shri D.K.Pradhan, DR ORDER Per N.S.Saini, AM These are appeals filed by the assessee against the separate orders of the CIT(A)-, Cuttack all dated 29.1.2016 for the assessment year 2013-14. 2. The brief facts of the case are that the assessee deducted tax at source u/s. 194-I of the Income tax act, 1961 and filed e-TDS returns for the quarter -1, Quarter-3 and Quarter- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that on similar issue, this Bench of the Tribunal has deleted the levy of fee u/s.234 E of the Act in the above stated case, observing as under: We have heard both parties and perused the records. We find that the only issue permeating from all the 5 appeals is regarding imposition of levy of fee for late filing TDS return u/s 234E of the Act, while processing the statements furnished by the assessee u/s 200A of the Act. At the outset itself, it was pointed out by the Ld. Counsel for the assessee that this issue is no longer res integra since the Hon'ble Karnataka High Court in Fatehraj Singhvi v. Union of India (289 CTR 0602) has held that w.e.f. 01.06.2015, the Parliament by way of an amendment to Section 200A of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012-13 and 2013-14, TDS was deducted by the respective assessees and deposited in the Government account. However, as per the Department, there was delay in filing the return/statement with the details of the persons from whom the TDS was deducted including the details and the persons concerned and the transactions etc. The Department issued intimation u/s 200A of the Act, calling upon the respective assessees to pay late filing fee u/s 234E of the Act in purported exercise of the power u/s 200A of the Act. The assessee challenged the levy of the fee and also the vires of the statute (Section 234E). The Hon'ble High Court did not make any finding in respect of the vires of the statute and the said issue was left open. However, the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o far as they are for the period prior to 1.6.2015 can be said as without any authority under law. Hence, the same can be said as illegal and invalid. 24. If the facts of the present cases are examined in light of the aforesaid observation and discussion, it appears that in all matters, the intimation given in purported exercise of power under Section 200A are in respect of fees under Section 234E for the period prior to 1.6.2015. As such, it is on account of the intimation given making demand of the fees in purported exercise of power under Section 200A, the same has necessitated the appellant-original petitioner to challenge the validity of Section 234E of the Act. In view of the reasons recorded by us hereinabove, when the amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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