TMI Blog2019 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 which was processed and intimation under section 200A was issued vide respective intimations issued under section 200A dated 11.05.2015 much prior to the amendment to section 200A of the Act w.e.f. 01.6.2015 empowering the Assessing officer levying the fees under section 234E of the Act. We hereby direct the demand raised by way of charging the fees under section 234E of the Act in both the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the TDS return (26Q) u/s 200A of the Act for the F. Y 2014-15 (Qtr. 3). 3. During the course of hearing, the ld. AR submitted that the appellant had received two computer generated intimations u/s 200A of the Act dated 11th May, 2015, charging therein late filing fee of ₹ 21,800/- ₹ 10,050/- respectively u/s 234E of the Act. It was submitted that the fee had been charged in a me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted at source u/s 200A. Thus the fee so charged was bad in law and deserved to be deleted summarily on this ground as well. It was further submitted that the point at issue had come up for interpretation at length before number of judicial authorities setting at rest the controversy. In support, reliance was placed on the decision in case of Trimurty Builcon P ltd vs DCIT (ITA No. 18, 19 20/J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has defaulted in furnishing the TDS statement even after 1.6.2015 and thereafter, the demand for payment of fees under section 234E has been raised by the Assessing officer. In case of Fatheraj Singhvi (supra), the Hon ble Karnataka High Court has held that the provisions of amended section 200A are prospective in nature. Further, the decision of the Hon ble Rajasthan High Court in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respective intimations issued under section 200A dated 11.05.2015 much prior to the amendment to section 200A of the Act w.e.f. 01.6.2015 empowering the Assessing officer levying the fees under section 234E of the Act. Following our decision referred supra, we hereby direct the demand raised by way of charging the fees under section 234E of the Act in both the cases to be deleted. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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