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TMI Blog2019 (11) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... have been filed against the orders dated 28.06.2018 and 29.06.2018 passed by the Commissioner of Income Tax (Appeals) (for short 'the CIT (A)')-59, Mumbai, for the assessment years 2013-14, whereby Ld. CIT (A) has dismissed the appeals filed against the orders passed u/s 200A of the Income Tax Act, 1961 (for short 'the Act'). Since, the issues involved in these appeals are common these were clubbed vide order dated 08.11.2019 passed by the coordinate Bench. 2. Accordingly, these appeals were heard together and are being disposed of by this common and consolidated orders for the sake of convenience. 3. The common ground raised in all these appeals is levy of fees u/s 234E of the Act while processing the TDS statements u/s 200A of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Hon'ble Karnataka High Court in the case of Fateh Raj Singhvi vs. Union of India.(supra). The Ld. further submitted that the Hon'ble Rajasthan High Court in the case of M/s Dundlod Shikshan Sansthan and another vs. Union of India and others CWP No. 8672/ 2014 dated 28.07.2015, has also held that even prior to the amendment made by the Finance Act, 2015 applicable w.e.f. 01.06.2015 in section 200A, the imposition of late filing fee was valid. Relying on the judgment of the Hon'ble Gujarat High Court (supra), the Ld. DR submitted that there is no infirmity in the orders passed by the Ld. CIT (A) to interfere with the same. 6. We have heard the rival submissions of the parties and also carefully perused the material on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... borne from the records that the assessee had delayed filing of the statements of tax deduction at source in Forms 26Q/27EQ for all the four quarters relevant to assessment year 2015-16. On a perusal of the records, it stands revealed that all of the statements of tax deduction at source were filed by the assessee on 22.09.2015 and the same had thereafter been processed under Sec.200A of the I.T Act on 26.09.2015 and 04.10.2015, as per the details tabulated hereinabove, We find that the Hon‟ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs. Union of India (2016) 289 CTR 602 (Kar.) 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee under Sec.234E could be made for the TDS deducted prior to 01.06.2015. 7. We have given a thoughtful consideration to the issue before us and finding ourselves as being in agreement with the view taken by the Tribunal in the case of Tata Rice Mills (supra), hence are of the considered view that the ACIT-TDS, CPC Ghaziabad in the case before us had erred in levying fees under Sec.234E in respect of tax deducted at source for the four quarters prior to 01.06.2015 in respect of A.Y. 2015-16. We thus not being persuaded to subscribe to the view taken by the CIT(A) who had upheld the levy of fees by the A.O, thus set aside his order and vacate the demand raised by the A.O under Sec.234E in the hands of the assessee for all the four quarter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , when there is no decision of jurisdictional High Court and when there are two divergent views expressed by two non-jurisdictional High Courts?" 8. The issue was decided by the third member of the Bench in favour of the assessee by holding that fees u/s 234E of the Act can only be charged in respect of delay in filing the statement of TDS for the period after 1st June, 2015. Hence, as per the majority view, the appeals were allowed for statistical purposes. It is apparent from the order of the coordinate Bench in Emsons Exim Pvt. Ltd. (supra), the third member has decided the issue taking into consideration, the two divergent views expressed by two non-jurisdictional High Courts. Hence, respectfully following the decision of the coordinat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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