TMI Blog2019 (12) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Hon ble Karnataka High Court in the case of Fatheraj Singhvi Ors.[ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] and M/s. M.G.N. Khalsa High School, Jalandhar [ 2019 (8) TMI 99 - ITAT AMRITSAR] and in the case of SIBIA HEALTHCARE (P) Ltd.[ 2015 (6) TMI 437 - ITAT AMRITSAR] we are of the considered opinion that late fee for the delay in filing the TDS statements, cannot be levied for the period prior to 1st June, 2015, hence we are inclined to delete the late fee imposed by the AO and affirmed by the ld. CIT(A). Consequently the appeal is liable to be allowed. - ITA Nos. 657 to 660/Asr/2019, ITA Nos. 661 to 663/Asr/2019, ITA Nos.664 to 668/Asr/2019 - - - Dated:- 17-12-2019 - SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND SH. O.P.MEENA, ACCOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA No.662/Asr/2019 -Do- -Do- -Do- 7. ITA No.663/Asr/2019 -Do- -Do- -Do- 8. ITA No.664/Asr/2019 (A.Y.2014-15) 14.08.2019 -Do- 9. ITA No.665/Asr/2019 -Do- 21.08.2019 -Do- 10. ITA No.666/Asr/2019 (A.Y.2015-16) 14.08.2019 -Do- 11. ITA No.667/Asr/2019 -Do- 21.08.2019 -Do- 12. ITA No.668/Asr/2019 -Do- 21.08.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to 1st June 2015. 7. The Co-ordinate Bench in the case of M/s M.G.N. Khalsa High School, Jalandhar vs. ACIT, CPV Cell-TDS, Ghaziabad in ITA Nos.16,17 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also taken into consideration the said judgment of the Gujrat High Court in Rajesh Kourani (supra) and other judgments of various High Courts on the identical issue and held, the provisions of charging fee under section 234E for default in furnishing TDS Return came in operation only after 1st June, 2015 when the enabling provisions in the Act have been provided, but prior to that ifthere was any delay in furnishing of TDS returns and the same have been processed before 1st June, 2015 then no late fee could be levied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period of the respective Asst. Year prior to 1st June, 2015. 10. Considering the facts of the instant case are identical to the facts of the orders passed by Hon ble Karnataka High Court in the case of Fatheraj Singhvi Ors. vs. Union of India (supra), and by the ITAT, Amritsar Bench in M/s. M.G.N. Khalsa High School, Jalandhar (supra) and in the case of SIBIA HEALTHCARE (P) Ltd. reported as 171 TTJ 145 (Asr), we are of the considered opinion that late fee for the delay in filing the TDS statements, cannot be levied for the period prior to 1st June, 2015, hence we are inclined to delete the late fee imposed by the AO and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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