TMI Blog2016 (4) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. - Decided in favour of assessee. - ITA.No.3372 to 3375/Ahd/2015 Asstt. Year: 2014-15 and 2013-14 - - - Dated:- 1-4-2016 - Shri Rajpal Yadav, Judicial Member And Shri N.K. Billaiya, Accountant Member Assessee by: Shri Rajesh Upadhyay Revenue by: Shri Deepak Sutariya ORDER Rajpal Yadav, These four appeals of the assessee are directed against the orders of the ld.CIT(A) in upholding late filing fee for the quarter 1 to quarter-4 for the Asstt.Years 2013-14 and 2014-15 under section 234E of the Income Tax Act. 2. The assessee has filed a chart showing late filing fees levied prior to amendment in section 200A, which reads as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(T-IT), Hon ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Union of India [WP No. 1981 of 2014] and of Hon ble Bombay High Court in the case of Rashmikant Kundalia Vs Union of India [WP No. 771 of 2014], granting stay on the demands raised in respect of fees under section 234E. The full text of these decisions were not produced before us. However, as admittedly there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06C 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 which was inserted by the Finance Act 2009 with effect from 1st April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 deductor as required under the said subsection. 7. By way of Finance Act 2015, and with effect from 1st June 2015, there is an amendment in Section 200A and this amendment, as stated in the Finance Act 2015, is as follows: In section 200A of the Income-tax Act, in sub-section (1), for clauses (c) to (e), the following clauses shall be substituted with effect from the 1st day of June, 2015, namely:- (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant 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 the statement - Section 200A(1)(a) (b). after making adjustment for interest, if any, computed on the basis of sums deductible as computed in the statement . - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10. In view of the above discussions, in our considered view, the adjustment in respect of lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 234E of the Act. The assessee gets the relief accordingly. 5. When the above judicial precedent was brought to the notice of the ld. Departmental Representative, he did not have much to say except to place his reliance on the orders of the authorities below. He fairly did not dispute that the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date. 6. In view of the above discussions and bearing in mind entirety of the case, we hereby delete the levy of late filing fees under section 234E of the Act by way of impugned intimation issued on 11.12.2013. The assessee gets the relief accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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