TMI Blog2019 (2) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 In the case under consideration, on perusal of record, we find that the TDS returns filed by the assessee for the relevant period i.e., FYs 2012-13 to 2015-16 and 1st Quarter i.e. 01/04/2015 to 31/05/2015 were prior to 01/06/2015. Therefore, we direct the AO to delete the fees levied u/s 234E. Accordingly, the grounds raised on this issue in all the appeals under consideration are allowed. - ITA No. 1855 to 1868/H/18 - - - Dated:- 15-2-2019 - Smt. P. Madhavi Devi, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation u/s 200A(1) shall not be sent before the expiry of one year from the end of the FY in which the statement is filed. 5. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The order of the learned CIT (A) dismissing the appeal in limine is not only erroneous both on facts and in law but is perverse. 2. The learned CIT(A) erred in holding that the provisions of Sec.200A has nowhere mentioned that it shall be sent by post only, though there is no provision in the Act facilitating issuing and serving orders by electronic mode though the same made for notices in general is Sec.282(2) and rules for the same wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain cases has been brought into the Statute book w.e.f. 1.7.2012, it has been brought under the purview of section 200A only w.e.f. 1.6.2015. Therefore, as rightly held by the Coordinate Bench in the case of M/s. Sonalac Paintings Coatings Ltd (cited Supra) we hold that the interest u/s 234E cannot be levied in respect of TDS returns filed prior to 1.6.2015. For the sake of ready reference, the relevant para 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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