TMI Blog2019 (10) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... failure for late filing of quarterly TDS return for the Quarter-IV. The assessee is a Government Department and the case is related to financial year 2013-2014 before amendment in the Act. Merely the intimation was generated u/s.200A of the Act on 03.06.2015, cannot be the basis for the levy of fee u/s.234E of the Act. - Decided in favour of assessee. See case of Station Headquarters (Army) Vs. ACIT [2019 (9) TMI 607 - ITAT JODHPUR] - direct the AO to delete the fee levied u/s.234E - Decided in favour of assessee. - ITA No.379/CTK/2018 - - - Dated:- 14-10-2019 - SHRI C.M. GARG, JM AND SHRI L.P. SAHU, AM For the Appellant : None For the Respondent : Shri J.K.Lenka, DR ORDER Per L.P.Sahu, AM: This appeal ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government High School situated at Unit-VI, Ganganagar, Bhubaneswar and has filed TDS Quarterly statement of 24Q for F.Y.2013-2014 relevant to A.Y.2014-2015. Thereafter the DCIT(TDS-CPC) Ghaziabad imposed a later fee u/s.234E of the Act at ₹ 74,400/- for delay in filing of quarterly TDS statement. Aggrieved by the order of AO, the assessee filed appeal before the CIT(A). However, the CIT(A) has dismissed the appeal of the assessee. 5. Now, the assessee is in further appeal before the Income Tax Appellate Tribunal. 6. None for the assessee, however, ld. DR before us supported the orders of lower authorities. 7. After hearing the submissions of ld. DR, we noticed that the demand issued by the CPC, Ghaziabad dated 03.06.2015 imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period prior to 01.06.2015. As such, it is on account of the intimation given making demand of the late fee in purported exercise of powers u/s. 200A of the Act. We note that clause (c) of sec. 200A of the Act empowers the AO to levy late fee was w.e.f. 01.06.2015 and there is no indication [which is either express or implied] while amendment was made that it is retrospective or clarifactory in nature. Since the AO is empowered to levy the late fee for late filing of the statement of TDS/TCS statement and in the Memorandom explaining the introduction of Finance Bill, 2015 clearly took note of the provisions of Chapter XVIIB under which the persons deducting tax i.e. deductor was required to file quarterly tax deduction at source, statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nism for computation of late fees payable u/s. 234E of the Act. Thus, we note that a perusal of the Memorandum explaining the insertion of provision relating to insertion of clause (c) to sec. 200A of the Act clarifies the intention of the legislature in inserting the said provision. The Finance Bill further clearly provides that the amendment took effect from 01.06.2015, so there is no indication whatsoever that clause (c) of section 200A is retrospective or clarificatory in nature. Therefore, the AO is not empowered to levy late fees u/s. 234E of the Act before 01.06.2015. Therefore, in the light of the aforesaid discussion and the ratio laid by the Pune Bench in Maharastra Cricket Association (supra), we hold that the amendment [clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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