TMI Blog2019 (2) TMI 1959X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- As decided in SRI. FATHERAJ SINGHVI AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] Amendment to section 200A(1) of the Act is prospective in nature and therefore the AO while processing the TDS statements/ returns in the present three appeals for the period prior to 01.06.20 15 was not empowered to charge fees under section 234E - Therefore, the intimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 02.02.20116. passed by the CPC(TDS), Ghaziabad u/s.200A of the Act relating to A.Y. 2015-2016 (26QB). 2. The only issue raised by the assessee in the present appeal is against confirming the demand of ₹ 28,000/- by the CIT(A) as raised by the AO by levying late filing fees u/s.234E of the Act. 3. Facts in brief are that the assessee filed TDS return in form No.26QB for the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty was not leviable as the assessee has paid the TDS including interest of late payment prior to the date of which the provision of levying late fee penalty was applicable and moreover there is no loss of revenue as all the payments have been made. 4. In the appellate proceedings, the CIT(A) confirmed the order of AO by holding that there was a delay on the part of the assessee and the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix) Maharashtra Cricket Association, Pune Vs. DCIT CPC(TDS), Gaziabad [2016] 74 taxmann.com 6 (Pune- Trib); x) Hindustan Steel Ltd. Vs. State of Orissa 83 ITR 26(SC); and xi) Hindustan Coca Cola Beverages Vs. CIT, Civil appeal No.3765 of 2007(SC). 6. On the other hand, ld. DR relied on the order of CIT(A). 7. We have heard the rival submissions of both the parties and perused the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kar) and held that no late fee is to be imposed where the TDS pertains to period prior to 1.6.2015. Accordingly, by following the ratio laid down by the Hon ble Karnatka High Court, we reverse the findings of the CIT(A) and direct the AO to delete the demand for late filing fee u/s.234E of the Act. 8. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 11/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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