9911796707
TMI Blog2019 (1) TMI 1757X X X X Extracts X X X X X X X X Extracts X X X X ..... rged under Sec. 234E of the Income Tax Act, 1961 (for short 'I.T Act'), therefore, the same are being taken up and disposed off together by way of a common order. 2. Briefly stated, as the assessee company had delayed the filing of the statements of tax deduction at source for all the 4 quarters pertaining to A.Y 2015-16, thus interest under Sec.234E I.T. Act was charged upon it, as under : Particulars Fee u/s. 234E Date of filing of TDS Return Date of Intimation u/s 200A 1st Quarter: 2 6Q Rs. 26,430/- 22.09.2015 26.09.2015 :27EQ Rs. 9,500/- 22.09.2015 26.09.2015 2nd Quarter : 26Q Rs. 68,400/- 22.09.2015 26.09.2015 :27EQ Rs. 33,980/- 22.09.2015 26.09.2015 3rd Quarter : 26Q Rs. 50,000/- 22.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The assessee being aggrieved with the order CIT(A) has carried the matter in appeal before us. The ld. Authorized Representative (for short 'A.R') for the assessee at the very outset of the hearing of the appeals submitted that as the section enabling the levy of fees under Sec.234E was made available in Sec.200A with effect from 01.06.2015, hence the ACIT, CPC, Ghaziabad had erred in levying fees under the said statutory provisions in the hands of the assessee for A.Y. 2015-16. The ld. A.R submitted that the issue involved in the present appeal was squarely covered in favour of the assessee by the judgment of the Hon'ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs.Union of India & Ors. (2016) 142 DTR 281 (Kar) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had concluded that the notice under Sec.200A of the I.T. Act computing fee under Sec.234E, to the extent the same related to the period of the tax deducted prior to 01.06.2015 was liable to be set aside. The aforesaid judgment of the Hon'ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.). In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2016 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 01.06.2015 in the intimations made under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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