TMI Blog2017 (3) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of section 234E of the Act being the machinery section is applicable for levy of late fee for belated filing of TDS statements, even before insertion of sub-clause (c) in section 200A of the Act, by the Finance Act, 2015 w.e.f. 1.6.2015. Respectfully following the decision of coordinate bench, in the case of M/s. Chillapalli Exports Pvt. Ltd. ITO (TDS), TDS Ward-1, Guntur ( 2017 (2) TMI 857 - ITAT VISAKHAPATNAM ) , we direct the A.O. to delete additions made towards late filing fee payable u/s 234E of the Act for belated filing of TDS statements u/s 200(3) of the Act. - I.T.A.Nos.7&8/Vizag/2016, 17&18/Vizag/2016, 22/Vizag/2016 - - - Dated:- 23-3-2017 - Shri V. Durga Rao, Judicial Member And Shri G. Manjunatha, Accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , TDS in respect of late filing fee u/s 234E of the Act, cannot be raised by way of processing of TDS statements, because provisions of section 200A of the Act, does not cover default in payment of late fee u/s 234E of the Act. As per the provisions of section 200A of the Act, TDS, CPC, shall make adjustments for any arithmetical errors in the statements or an incorrect claim apparent from any information in the statement and also the interest, if any shall be computed on the basis of the sums deductible as computed in the statement. However, there is no provision u/s 200A of the Act for computation of late fee, if any in accordance with the provisions of section 234E of the Act, before insertion of sub-clause (c) to the statute by the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member are parties to the judgement held that in the absence of enabling provision in section 200A of the Act, before insertion of sub-clause (c) into section 200A of the Act, by the Finance Act, 2015 w.e.f. 1.6.2015, no adjustments can be made towards late fee payable u/s 234E of the Act, for belated filing of TDS statements u/s 200(3) of the Act, while issuing intimation u/s 200A of the Act, for processing TDS statements filed and processed for the assessment years prior to 1.6.2015. The relevant portion of the order is extracted below: 10. In this view of the matter and also respectfully following the ratios of the judgements discussed above, we are of the view that there is no enabling provision in section 200A of the Act, befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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