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TMI Blog2020 (11) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2015 w.e.f. 01-06-2015 only. 2.That, the learned CIT(A) grossly erred in not appreciating the legal position that in absence of provisions of clauses (c) to (f) inserted in subsection (1) of section 200A of the Act by the Finance Act, 2015 w.e.f. 1-6-2015, there was neither any authority, for the revenue, to collect any fees as provided under s.234E of the Act nor there was any right available to an assessee to prefer an appeal against charging of such levy. The Id. CIT(A) ought to have considered that having admitted the appeal of the assessee under s.246A(1)(a) of the Act, he had impliedly accepted the position that power to levy fees under s.234E of the Act got emanated from the provisions of s.200A of the Act. 3.That, without prejudice to the above, the learned CIT(A) grossly erred in not considering the legal position that under the provisions of section 234E of the Act, the fees was compulsorily required to be collectible from the deductor before delivering or causing to be delivered a statement in accordance with provisions of sub-section (3) of section 200 of the Act and no authority has been vested with the revenue authorities to collect any fees under s.234E of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above, the learned CIT(A) grossly erred in not considering the material fact that there was a reasonable cause for the appellant, for late submission of TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. ITA No.576/Ind/2019 Assessment Year 2012-13 (24 Qtr-IV) 1.That, the learned CIT(A) grossly erred, both on facts and in law, in upholding the levying of fee at Rs. 46,600/-- under s.234E and charging of interest under s. 220(2) at Rs. 17,242/- of the Act thereon through an Order under s.200A of the Act without considering the material fact that in an Order passed under s.200A, the levy of fee under s.234E was not permissible at the relevant time as the necessary amendment has been brought in the statute by the Finance Act, 2015 w.e.f. 01-06-2015 only. 2. That, the learned CIT(A) grossly erred in not appreciating the legal position that in absence of provisions of clauses (c) to (f) inserted in subsection (1) of section 200A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to collect any fees as provided under s.234E of the Act nor there was any right available to an assessee to prefer an appeal against charging of such levy. The Id. CIT(A) ought to have considered that having admitted the appeal of the assessee under s.246A(1)(a) of the Act, he had impliedly accepted the position that power to levy fees under s.234E of the Act got emanated from the provisions of s.200A of the Act. 3. That, without prejudice to the above, the learned CIT(A) grossly erred in not considering the legal position that under the provisions of section 234E of the Act, the fees was compulsorily required to be collectible from the deductor before delivering or causing to be delivered a statement in accordance with provisions of sub-section (3) of section 200 of the Act and no authority has been vested with the revenue authorities to collect any fees under s.234E of the Act after having been allowed an assessee to deliver his statement. 4.That, without prejudice to the above, the learned CIT(A) grossly erred in not considering the material fact that there was a reasonable cause for the appellant, for late submission of TDS statements within the time specified in sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed in the appeals which have been argued by the counsel, only one issue needs to be adjudicated as to whether the Revenue authorities were justified in levying the late fees u/s 234E of the Act in the statement processed u/s 200A of the Act. 4. Brief facts common to these appeals are that TDS return for 24 Quarter-II, 24 Quarter-III and 24 Quarter-IV and 26 Quarter-II, 26 Quarter-III and 26 Quarter-IV, for Financial Year 2013-14 respectively were filed on 03.01.2014 were processed by Central Processing Cell (In short CPC) on 21.03.2014 after levying fee u/s 234E of the Act at Rs. 1,02,750/-, Rs. 96,722/-, Rs. 63,842/-, Rs. 1,21,903/-, Rs. 97,355/- and Rs. 63,842/- respectively. Aggrieved assessee preferred appeal before Ld. CIT(A) but failed to succeed. Now the assessee is in appeal before the Tribunal. 5. Ld. Counsel for the assessee vehemently argued 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 & oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 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 fact remains that there is a continuing default even after 1.6.2015 and the return was actually filed on 22.07.2015. The said provisions cannot be read to say that where an assessee file his return of income for the period falling after 1.6.2015 and there is a delay on his part to file the return in time, he will s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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