TMI Blog2018 (10) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... Statute only vide Finance Act, 2015 w.e.f. 01.06.2015. Respectfully following the decision in the case of Fatheraj Singhvi (2016 (9) TMI 964 - KARNATAKA HIGH COURT) we hold that the fees levied in all the present cases u/s 234E prior to 01.06.2015 in the intimations made u/s 200A was without authority of law and the same is, therefore, directed to be deleted. All the appeals of the assessee stand allowed. - ITA Nos.1876 & 1875/Hyd/2017 - - - Dated:- 3-10-2018 - Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member For the Assessee : Shri K.C. Devdas For the Revenue : Shri K.J. Rao, DR ORDER PER SMT. P. MADHAVI DEVI, J.M. Both are assessee s appeals for the A.Ys 2013-14 2014-15 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013-14 respectively. While processing the same, the AO charged fee u/s 234E of the I.T. Act. The assessee filed petition u/s 154 of the Act stating that section 234E was brought into fold u/s 200A of the Act only w.e.f. 1.6.2015 and therefore, they cannot be made applicable retrospectively and no fee charged for the A.Ys 2012-13 and 2013- 14. The AO however, rejected the application observing that there is no TDS provision under the IT Act to raise such objections. Aggrieved by the same, the assessee filed an application before the AO who confirmed the order of the AO by following the judgment of the Hon'ble Gujarat High Court in the case of Rajesh Kourani vs. Union of India wherein the levy of late fee even before the amendment in sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is reproduced hereunder: 10. Now coming to the merits of the case, we find force in the argument of the learned Counsel for the assessee that prior to 01.06.2015, there was no mandate, as per the Statute, to make any adjustment on account of levy of fees u/s 234E while processing TDS returns u/s 200A. We have taken note of the order of the Hon'ble Gujarat High Court holding the amendment made to section 200A w.e.f. 01.06.2015, giving power to make adjustment on account of fees u/s 234E while processing returns u/s 200A to be retrospective in nature, stating that this power given to the AO is a machinery provision while the substantive provision of the power to levy fees u/s 234E was always there on the Statute from 01.06.2012. But ..... X X X X Extracts X X X X X X X X Extracts X X X X
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