TMI Blog2020 (10) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... s are at the instance of assessee and is directed against the orders of Ld. Commissioner of Income Tax(Appeals)-I, Indore (in short CIT(A) )dated 31.01.2019. 2. Assessee has raised following grounds of appeal:- ITA No.442 to 444/Ind/2019 Assessment Year 2012-13 (Qtr-2, Qtr-3 Qtr-4) 1.That the learned CIT(A) erred in law 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 sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gued and submitted that the case of assessee is squarely covered on the decision of Hon'ble I.T.A.T. Bench, Indore in the case of Executive Engineer others (supra) ITA No.457 to 459/Ind/2019 order dated 26.7.2019. 6. Ld. Departmental Representative vehemently argued supporting orders of both the lower authorities. 7. We have heard rival contentions and perused 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 ₹ 26,983/- ₹ 24,207/- and ₹ 9,800/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the remaining cases except that of Rohit Singh in ITANo.422/Ind/2019 whether the Ld. CIT(A) was justified in levying the fee u/s 234E of the Act. The common fact in al l these cases are that the date of filing TDS return as well as date of CPC order is after 01.06.2015. We observe that recently Coordinate Bench of Jaipur in the case of Shri Uttam Chand Gangwal Vs ACIT in ITA No. 764/JP/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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same time, in terms of determining the period for which fees can be levied, only saving could be that for the period of delay falling prior to 1.06.2015, there could not be any levy of fees as the assumption of jurisdiction to levy such fees have been held by the Courts to be prospective in nature. However, where the delay continues beyond 1.06.2015, the AO is well within his jurisdiction to 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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