TMI Blog2020 (2) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... s 234E, in respect of TDS statements filed in form 24Q for the quarter ending 15/10/2002 and 30/03/2013, which is prior to 01/06/2015. Therefore, we are of the considered view that the Ld. AO has erred in levying late fee u/s 234E of the Act, The Ld.CIT(A) without appreciating the facts has simply affirmed the findings of the Ld. AO. Hence, we direct the Ld. AO to delete late fee levied u/s 234E of the Act, for belated filing of TDS statements. - Decided in favour of assessee. - ITA No.6657 & 6658/Mum/2018 (Assessment Yeas: 2013-14) - - - Dated:- 22-1-2020 - SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessee by Shri G.C.Lalka, AR Revenue by Shri Kamal Mangal, JCIT- DR ORDER PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TDS returns filed by the assessee in form 24Q and levied late filing fee u/s 234E of the I.T.Act, 1961, for late filing of TDS returns. The assessee has challenged levy of late filing fee u/s 234E of the Act and contended before the ld.CIT(A) that the amendment to section 200A of the Act, came into effect only from 01/06/2015 and therefore, late filing fee is not applicable for TDS returns filed prior to 01/06/2015. In this regard, the assesee has relied upon the decision of Hon ble Karnataka High court, in the case of Fatheraj Singhvi vs Union Of India (2016) reported in 73 taxmann.com 252 and also, Ayappa Educational Charitable Trust vs DCIT(supra). The Ld.CIT(A) after considering relevant facts of the case and also, taken note of amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pporting order of the Ld.CIT(A) submitted that Hon ble Gujarat High court had considered this very matter in Rajesh Kourani vs Union Of India (supra), where it has been held that when section 234E has already created a charge for a levying fee that would, thereafter not been necessary to have yet another provision creating the same charge. The Ld.CIT(A), while deciding the issue has followed the decision of Hon ble Gujarat High Court, which is exactly on similar issue and hence, there is no reason to interfere with the findings of the Ld.CIT(A). 6. We have heard both the parties, perused the material available on record and gone through orders of the authorities below. It is an admitted fact that there are divergent decisions, on the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove judgments is that although, the provision of section 234E of the Act, providing for levy of fee, in case of delayed filing of statement of TDS was there in the statute book w.e.f. 01/07/2002, but, since no corresponding amendment was made to provision of section 200A of the I.T.Act, 1961, before insertion of sub-clause (c) to section 200A by the finance Act, 2015 w.e.f. 01/06/2015, the late fee prescribed u/s 234E cannot be levied, while processing TDS statements filed and processed before 01/06/2015. In this case, on perusal of facts, we find that the Ld. AO has levied late fee u/s 234E, in respect of TDS statements filed in form 24Q for the quarter ending 15/10/2002 and 30/03/2013, which is prior to 01/06/2015. Therefore, we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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