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TMI Blog2015 (6) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... rd quarter of the financial year 2013-14 2. During the course of hearing, learned Representatives fairly accept that the issue involved in these appeals is the same as was in ITA No. 90/Asr/2015 (A.Y. 2013-14) in the case of Sibia Healthcare Private Limited, Bathinda vs. DCIT (TDS), wherein the issue has been decided in favour of the assessee vide order of the even date observing as follows : "4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon'ble High Courts, including Hon'ble Kerala High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... continues. (2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 6. We may also reproduce the Section 200A whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne year from the end of the financial year in which the statement is filed. Explanation : For the purposes of this sub-section, "an incorrect claim apparent from any information in the statement" shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statements under subsection (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deducto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act, as stated in so many words in the impugned intimation itself, and, as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. While examining the correctness of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of "arithmetical errors" and "incorrect claims apparent from any information in he statement" - Section 200A(1)(a) (b). after making adjustment for 'interest, if any, computed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. The assessee gets the relief accordingly." 3. We do not see any reason to take any view other than that already adopted in the above case. We, therefore, uphold the grievance of the assessee and reverse the orders of the learned CIT(A). The assessee gets the relief accordingly. 4. In the result, the appeals are allowed. Pronounced in the open court on 9th day of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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