TMI Blog2021 (9) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... dly, the default in submitting the TDS return in Form No.26Q continued even after the amendment w.e.f. 01.06.2015 and therefore, the delay from the period 01.06.2015 till filing of fee TDS return on 27.06.2015 will attract the levy of late filing fee u/s 234E while processing TDS return u/s 200A. Decisions relied by the Ld. AR of the assessee are on the point that the TDS return processed u/s 200A prior to 01.06.2015 would not attract the provisions of section 234E of the Act as the Assessing Officer was not having any power to make such adjustment prior to the amendment w.e.f. 01.06.2015. Accordingly, we modify the impugned orders of the Assessing Officer as well as of the Ld. CIT(A) and direct the Assessing Officer to compute the late ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return of the applicant due to which there was delay in filing the TDS return for the given quarter. 5. That neither the assessee has tried to avoid tax nor financial loss has been suffered due to late filing of return in Form 26Q. 6. That the assessee has clean history and have lawfully filed the returns on or before the due date in the previous quarter(s). Therefore, taking into consideration the consistency in the past and no financial loss to the Department, a nominal delay for submission of return should be excused. 7. As per the provisions of Sec. 234F1 made applicable w.e.f. 1st July, 2012 states that Amount of late fee shall be paid before delivering a TDS statement . Thus', it means that any late fee shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior to 01.06.2015, your good self had no authority to levy fee, if any, under Section 234E of the Act and thus levy of fee under Section 234E of the Act while processing the statement is beyond the scope of Section 200A of the Act. Thus, the demand raised by the Ld. Assessing officer which relates to the Section 234E which is charged as late filing of return charging ₹ 200 per day is unjustified and should be deleted. 3. The assessee has challenged late filing fee of quarterly TDS return in form no.26Q while issuing the process u/s 200A of the Act on 30.06.2015. The Ld. AR of the assessee has submitted that during the Financial Year 2014-15, the assessee has deducted TDS on certain expenses and deposited the same in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Mivmit Metals and Infrastrcture Private Limited vs DCIT (ITA No.41 42/JP/2018). ii. M/s Dollars Pounds vs ACIT (ITA No.2015/Chny/2018, 2020/Chny/2018, 2021/Chny/2018, 2018/Chny/2018, 2019/Chny/2018 and 2030/Chny/2018. iii. Shri Uttam Chand Gangwal M/s Adinath Stones vs ACIT, PC(TDS) (ITA No.764/JP/2017 iv. M/s Madhya Pradesh Power Transmission Ltd. Ors. vs DCIT (ITA No.740 741/Ind/2014) v. Naunehal Primary School Mill Area Nanded vs JCIT, (SA Nos.104 105/Pun/2018 arising out of ITA Nos. 1423 1489/Pun/2018) 4. Thus, the Ld. AR has submitted that the levy of late filing fee u/s 234E of the Act while processing TDS return u/s 200A is unjustified and the same should be deleted. 5. On the other han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of late filing fee u/s 234E of the Act. The Hon ble Karnataka High Court in the case of Fatehraj Singhvi Ors vs UOI (supra) has held that the amendment in section 200A has come into effect on 01.06.2015 and having prospective effect. Therefore, there could not be any levy of fee for late filing fee u/s 234E of the Act while issuing intimation u/s 200A prior to 01.06.2015. Relevant finding of the Hon ble Karnataka High Court is as under:- 26. Under these circumstances, we find that no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of late filing fee u/s 234E of the Act. Therefore, the Assessing Officer was having no jurisdiction or authority to levy the fee for delay of period prior to 01.06.2015. In the case, in hand, since the delay is continuous and beyond to the amendment w.e.f. 01.06.2015 and therefore, once the provisions of section 234E r.w.s 200A of the Act are applicable w.e.f. 01.06.2015, the delay from that date onwards will attract the levy of late filing fee. Undisputedly, the default in submitting the TDS return in Form No.26Q continued even after the amendment w.e.f. 01.06.2015 and therefore, the delay from the period 01.06.2015 till filing of fee TDS return on 27.06.2015 will attract the levy of late filing fee u/s 234E while processing TDS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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