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TMI Blog2021 (2) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons and hence the same kindly be quashed. 2. Rs. 47,000/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the demand raised by the ACIT, CPC (TDS), Ghaziabad/ ITO (TDS), on account of the impugned late filing levy u/s 234E of Rs. 47,000/- for 1st Quarter of AY 2014-15. The demand so raised is totally contrary to the provisions of law and facts hence, kindly be quashed in full." 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. During the course of hearing, the ld. AR submitted that the assessee filled its TDS return (Form 24Q) for the 1st quarter for F.Y. 2013-14 on 11th October, 2017, for which the due date was 31st July 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 1-4-2010. Thereafter, S. 234E of the Act, was introduced by Finance Act, 2012 w.e.f. 1-7-2012. Thereafter, the aforesaid amendment was made by inserting clause (c) in S. 200A(1) w.e.f. 01.06.2015. Since the period involved in all the above appeals, relating to which, the impugned fee is under challenge, fall prior to 01.06.2015 hence the validity of assumption of jurisdiction by the concerned officer is under challenge. 5. It was submitted by the ld AR that from a perusal of Section 200A and the others, it can be clearly seen from the provisions that though a fee should be charged for default in filling statement as per Section 200 of the Act but the machinery and competence to charge such fee u/s 234E was not conferred until amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 which is well after amendment to the provisions in section 200A w.e.f 01.06.2015 and thereafter an intimation has been issued by ACIT-TDS on 4th December, 2017 u/s 200A of the Act imposing the late filing fees u/s 234E of the Act. It was accordingly submitted that the ACIT-TDS was well within jurisdiction to levy late filing fees and there is no infirmity in the order of the ld. CIT(A) in confirming the said levy and accordingly, the order of the ld. CIT(A) should be confirmed. 8. We have heard the rival contentions and purused the material available on record. It is now a settled legal proposition that the amendment to section 200A is prospective in nature and prior to 01.6.2015, the Assessing officer doesn't have power to charge fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of anything contrary provided under the statute. The Co-ordinate Bench (speaking through one of us) had an occasion to examine similar issue in case of Shri Uttam Chand Gangwal, Ajmer vs. ACIT, Ghaziabad (ITA No. 764/JP/2017 dated 23/01/2019) wherein it was held as under: "8. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction 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, the ground of appeal is partly allowed." In the instant case, as well, there is a continued default beyond 01.06.2015, therefore, following the aforesaid decision, the levy of fees under section 234E, which is levied for each day during which the default continues, is upheld for the period 01.06.2015 to the date of actual filing of the TDS statement and the balance late filing fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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