TMI Blog2020 (7) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... together. Since facts common and issues are similar, these cases are being disposed of vide this consolidated order. 3. In all these appeals, the assessee has raised additional ground as well as grounds of appeal on appeal memo. The Ld. AR of the assessee submitted that if the additional ground is decided in favour of the assessee, then grounds of appeal on appeal memo becomes academic in nature. The additional ground raised in all these appeals reads as follows: The learned I-T Authorities erred in law and on facts in levying fee u/s.234E through an intimation u/s.200A of the ITA, 1961 for a period prior to 01/06/2015. The learned I-T Authorities ought to have appreciated that levy of fees u/s.234E of the ITA, 1961 was not permissible adjustment contemplated u/s.200A of the ITA, 1961 for the period prior to 01/06/2015. For the sake of convenience, first we would take up ITA No.2018/PUN/2017, assessment year 2013-14 for adjudication as lead case. ITA No.2018/PUN/2017 (A.Y.2013-14) (Q4-24Q) 4. The brief facts of the case are that the assessee filed its TDS quarterly statement of 24Q and 26Q for different quarters and therefore, it was delayed filing of TDS re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. We have perused the case record and heard the rival contentions. We find that this issue had come up for adjudication before the Raipur Bench in a series of cases from ITA Nos.117 to 120/RPR/2015, ITA Nos.88 89/RPR/2015, ITA Nos.100 101/RPR/2015, ITA Nos.96 97/RPR/2015, ITA No.79/RPR/2015, ITA Nos. 99 101/RPR/2016, ITA No.129/RPR/2016 and ITA No.130/RPR/2016 wherein it was observed by the Tribunal as follows: A division Bench of this Tribunal in the case of Sibia Healthcare Private Limited Vs. DCIT- ITA No.90/Asr/2015, vide order dated 9th June, 2015 (2015) 171 TTJ 145 (Asr) has decided this issue in favour of the assessee by inter alia holding as follows: 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon ble High Courts, including Hon ble Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement, has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. While examining the correctness of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of arithmetical errors and incorrect claims apparent from any information in the statement - Section 200A(1)(a) (b). after making adjustment for interest, if any, computed on the basis of sums deductible as computed in the statement . - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10. In view of the above discussions, in our considered view, the adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Ld. CIT(A) and creating demand for late filing of fees u/s.234E of the Act was justified or not, in the case of Government Secondary School Vs. ACIT in ITA Nos. 57 to 60/Jodh/2017 has held as under : 4. After considering the rival submissions, perusing the relevant material on case record and carefully going through the paper book as well as the various decisions cited by the Ld. AR, we find that similar issue cropped up before us in the case of Rantam Granite Marbles Pvt. Ltd. and others vide ITA Nos. 419 to 423/Jodh/2016 for Assessment Years 2013-14 and 2014-15 order dated 18.05.2017 wherein we have held as under: 10. We have heard the rival submissions, perused the relevant material on record and have carefully gone through the paper book as well as the various decisions cited by the ld. AR. The only issue arising out of all these appears is as to at what point of time chargeability of levying fees can be done even prior to the amendment was effected i.e.1.06.2015. We observe that in the case of G. Indrani(supra.), the ITAT Chennai Bench has held that prior to 01.06.2015, there was no enabling provision of section 200A of the Act for making adjustment in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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