TMI Blog2019 (11) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 1461 - ITAT MUMBAI ) , the third member has decided the issue taking into consideration, the two divergent views expressed by two non-jurisdictional High Courts. Respectfully following the decision of the coordinate Bench in Dayanand Vaidik Vidayalya [ 2019 (6) TMI 1482 - ITAT MUMBAI] and the decision in the Emsons Exim Pvt. Ltd. ( 2019 (8) TMI 1461 - ITAT MUMBAI ) , we hold that fee 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. Since, the issues involved in all the appeals pertain to the assessment year 2013-14, our findings shall mutatis mutandis apply for all the aforesaid appeals. Accordingly, we direct the AO to delete the late fee levied u/s 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2013-14, the provisions of amended clause are not applicable in these cases. The Ld. counsel further submitted that the sole issue involved in these appeals is covered in favour of the assessee by the order of the ITAT, Mumbai in the case of Dayanand Vaidik Vidalaya vs. ACIT (TDS) CPU in which the ITAT has held that the revenue cannot levy fees u/s 234E by exercising the powers u/s 200A of the Act for the period of the assessment year prior to 01.06.2015. 5. On the other hand, the Ld. Departmental Representative (DR) relying on the order passed by the Ld. CIT (A) submitted that the Tribunal has decided the said issue by relying on the decision of the ITAT, Amritsar in the case of M/s GNA Udyog Ltd. vs. ACIT, decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ITAT, Amritsar Bench in the case of M/s GNA Udyog Ltd. (supra) and the decision of the Hon ble Karnataka High Court in the case of Fateh Raj Singhvi vs. Union of India (supra) held that the levy of fee u/s 234E could not be made in purported exercise of power u/s 200A by the revenue for the period of the assessment year prior to 01.06.2015. The findings of the coordinate Bench are reproduced as under:- We shall now advert to the contention of the assessee, that the CIT(A) has erred in upholding the late fee of ₹ 21,200/- that was levied by the A.O under Sec.234E of the Act. It is the case of the assessee before us, that as the TDS statement is for the period prior to 01.06.2015, hence no late fee could have been charged for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. DCIT (2018) 167 DTR 83 (Chd.). In the aforesaid case it was observed by the Tribunal that levy of fee under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 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 Sec. 200A was without authority of law, and as such the fees therein levied was liable to be deleted. Apart therefrom, we find that the issue involved in the appeal before us is also covered by an order of the ITAT, Amritsar in the case of Tata Rice Mills Vs. ACIT (CPC), TDS Ghaziabad (ITA No. 395/ASR/2016; dated 25.10.2017. In the aforementioned case, it was obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aka), had concluded, that levy of fees under Sec.234E could not be made in purported exercise of power under Sec.200A by the revenue, for the period of the assessment year prior to 01.06.2015. Apart there from, we find that a similar view had also been taken by the ITAT, Agra Bench, Agra in the case of M/s Yasoda Grah Nirman Sahkari Sanstha Maryadit Vs. ITO (TPJ) City Centre, Gwalior (ITA No. 467/Agr/2017, dated 23.05.2018). Accordingly, in terms of our aforesaid observations, we are of the considered view that the CIT(A) had erred in upholding the levy of fees under Sec.234E of ₹ 21,200/- in the case of the present assessee. The Ground of appeal No. 2 raised by the assessee is allowed. 7. We further notice that the identical issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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