TMI Blog2019 (2) TMI 1751X X X X Extracts X X X X X X X X Extracts X X X X ..... bove decisions. Accordingly, we are inclined to set aside the order of the ld.CIT(A) and direct the AO (TDS-CPC) to delete the late fee as levied u/s 234E of the Act. - ITA Nos. 5685 to 5688/MUM/2018 - - - Dated:- 4-2-2019 - SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER For the Appellant : Shri Rajesh Mehta CA For the Respondent : Shri V. Vinod Kumar Sr.DR ORDER PER RAJESH KUMAR, ACCOUNTANT MEMBER These appeals by the assessee are directed against separate orders Commissioner of Income Tax (Appeals)-60, Mumbai, all dated 12/07/2018 for the A.Ys. 2014-15, 2014-15, 2014-15 2013-14 respectively. Since the facts and issues are common, therefore these appeals are clubbed and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31 / 03 / 2014 2013 - 14 2014 - 15 47,200 /- ( 26Q - Q3 ) 23 / 09 / 2014 2013 - 14 2014 - 15 49,200 /- ( 24Q - Q4 ) 23 / 09 / 2014 2013 - 14 2014 - 15 25,200 /- ( 26Q - Q4 ) 29 / 07 / 2014 2013 - 14 2014 - 15 15,610 /- ( 26Q - Q1 ) 86,000 /- Total 3,06,810 /- 4. Aggrieved, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec. 200A of the Act ,levy of fee u/s 234E of the Act for TDS statements falling prior to 01/06/2015 is invalid. In support of his arguments, ld.AR relied on the following orders:- 1. Fatheraj Singhvi Ors. Vs. UOI Ors. [(2016) 73 taxmann.com 252 (Kar.)] 2. Sudarshan Goyal vs DCIT-(TDS) in ITA No. 442/AGR/2017, dated 09/04/2018 (ITAT-Agra Bench) 3. Kamala Enterprises vs ITO-(TDS) in ITA No. 3324/MUM/2015 (ITAT Mumbai Bench) 4. Kash Realtors Pvt. Ltd. Anr. Vs ITO Anr. [(2016) 47 CCH 523; and 5. Sree Ayyappa Educational Charitable Trust vs DCIT Another in W.P.No.618/2015 c/w W.P. No. 5831 5990-6001/2015 (Karnataka HC) Ld.AR, therefore, prayed for the Bench that in view of the ratio laid down by the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka High Court in the case of Fatheraj Singhvi Ors. (supra). The Coordinate Bench of this Tribunal has came to a conclusion that the decision of the Hon'ble Karnataka High Court which is in favour of the assessee is to be followed in view of the decision of the Hon'ble Supreme Court in the case of CIT vs. Vegetable Products Ltd. [88 ITR 192 (SC)]. In the case of Fatheraj Singhvi Ors. (supra) the Hon'ble Karnataka High Court has held as under:- 22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the light of the above decisions. Accordingly, we are inclined to set aside the order of the ld.CIT(A) and direct the AO (TDS-CPC) to delete the late fee as levied u/s 234E of the Act. ITA Nos.5686-5688/MUM/2018 10. We have already decided the issue under identical facts in favour of the assessee in ITA No. 5685/MUM/2018 and allowed the appeal of the assessee by directing the AO (TDS-CPC) to delete the levy of fee/penalty u/s 234E of the Act. Therefore, our decision in ITA No. 5685/MUM/2018 shall apply, mutatis mutandis, to these appeals also and accordingly we allow these appeals by directing the AO(TDS-CPC) to delete the late fee . 11. In the result, all the appeals filed by the assessee are allowed. Order Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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