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TMI Blog2017 (3) TMI 1767X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the hearing is received in the office of the Tribunal, therefore, we proceed to dispose of the appeal of the assessee ex-parte on merit after hearing the ld.DR. 3. The issue raised in the various grounds of appeal is against the confirmation of late filing fee of Rs. 8,200/- as levied by the AO under section 234E of the Income Tax Act, 1961 for late filing of TDS return by 41 days. 4. Brief facts of the case are that the assessee has received an intimation from the Revenue authorities u/s 200A of the Act stating that the assessee has committed default in making payment of TDS and charged interest on late payment of Rs. 16,161.00 besides levying penalty of Rs. 8,200/- for late filing of return of TDS @ Rs. 200/- for 41 days of del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gree with the arguments of the petitioner that simply because no remedy of appeal is provided for, the provisions of section 234E of the Act are onerous. Similarly, on the same parity of reasoning, we find the arguments regarding the condonation of delay also to be wholly without any merits. 4. We have heard the rival contentions, perused the material placed before us including the case law relied upon by both the parties. The ld. AR vehemently argued before us that the late filing fee u/s 234E of the Act is not leviable under the provisions of the Act and was wrongly levied by the AO and upheld by the FAA. The ld. AR drew our attention to the provisions of sections 234E, 200A (a,b,c,d,e and f) and also the provisions of section 200 subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o fee under section 234E was payable in respect of period which relates to or falls prior to 1.6.2015. The relevant extract is reproduced below : "27. In view of the aforesaid observations and discussion, the impugned notices under Section 200A of the Act for computation and intimation for payment of fee under Section 234E as they relate to for the period of the tax deducted prior to 1.6.2015 are set aside. It is clarified that the present judgment would not be interpreted to mean that even if the payment of the fees under Section 234E already made as per demand/intimation under Section 200A of the Act for the TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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