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TMI Blog2020 (10) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... and facts of the case and confirmed the late fees levied by Ld. A.O u/s 234E without considering the full facts and reasons of the case. 2.That the sub section (3) of the section 234E of the Act states that it shall be aid before delivering TDS statement. It means that any late fees should have been deposited just at the time of delivering TDS statement and not late than this. 3.That once the TDS statement has been accepted without late fees, than such late fees cannot be recovered later on. In view of the above, late fees cannot be recovered late on by way on any notice, no notice of demand us/ 146 can be issue for this. 4.Further, the section under which order has been passed i.e. 200(3) r.w.s. 234E of the Income Tax Act, 1961 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records placed before us and also carefully gone through the decisions relied and referred by Ld. Counsel for the assessee. Sole issue raised in this two appeals is against the levy of fee u/s 234E of the Act by CPC for delay in filing the TDS quarterly returns and Ld. CIT(A) confirming such levy of fee u/s 234E at Rs. 26,983/- Rs. 24,207/- and Rs. 9,800/- for Quarter-2, Quarter-3 and Quarter-4 respectively for Financial Year 2013-14. Quarterly returns were filed after the due date. 8. We observe that the issue of levy of fee u/s 234E has came before us on various occasions. As regards the fate of fees levied u/s 234E of the Act for the returns filed and processed before 1.6.15 we after considering the judicial pronouncements have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 dated 23/01/2019 adjudicated the similar issue of levy of fee u/s 234E of the Act in the TDS return and the CPC order passed after 01.06.2015. Following decision was rendered by the Coordinate Bench: In the instant case, the assessee filed its TDS return in Form No. 26Q for the quarter ended 31st March, 2015 on 22nd July, 2015 and the same was processed and an intimation dated 30 July, 2015 was issued by the AO u/s 200A of the Act. Thus, both the filing of the return of income by the assessee and processing thereof has happened much after 1.6.2015 i.e, the date of assumption of jurisdiction by the AO u/s 200A(1)(C) to levy fees under section 234E of the Act. Even though the quarterly return pertains to quarter ended 31.3.2015, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o levy fees under section 234E for the period starting 1.06.2015 to the date of actual filing of the TDS return. In light of the same, in the instant case, the levy of fees under section 234E is upheld for the period 1.06.2015 to the date of actual filing of the TDS return which is 22.07.2015 and the balance fee so levied is hereby deleted. In the result, the ground of appeal is partly allowed. 15. From perusal of the above decision we find that the issue before us is similar to the issue adjudicated by the Coordinate Bench and we accordingly hold that the Ld. CIT(A) has rightly confirmed the levy of fee u/s 234E of the Act by the CPC, however we direct the revenue authorities to make necessary verification in each of the case so as to l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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