TMI Blog2022 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts of the cases at hand by virtue of the amendment to Sec. 200A by way of Finance Act, 2015 effective from 1st June, 2015 because A.O had issued intimation u/s 200A of the Act prior to 01.06.2015. No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability upon deductor where TDS statement/returns were filed belatedly to pay fee as per the said section, Assessing Officer is to collect said fee chargeable u/s 234E of the Act for which machinery provisions have been provided u/s 200A of the Act to be effective from 01.06.2015. When undisputedly A.O has not invoked the provisions contained u/s 234E prior to 1st June, 2015 as required u/s 200A the levy is not sustainable, the said amendment being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has come up before the Tribunal by way of filing the present appeals. 5. Challenging the impugned order passed by CIT(A) ld. A.R for the assessee contended that the late fee levied by A.O and confirmed by ld. CIT(A) is not leviable on the ground that the amendment inserted u/s 200A of the Ac is to be effective from 01.06.2015, which is not applicable to the facts and circumstances of the case. To support his contentions ld. A.R for the assessee relied upon the order passed by coordinate benches of Tribunal in M/s Samikaran Learning Pvt. Ltd. Vs. DCIT, ITA No. 4050 to 4054/Del/2016, dated 09.11.2017, Smt. G. Indhirani Vs. DCIT, ITA Nos. 1019, 1020 7 1021/Mds/2015, dated 10.07.2015, Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS), ITA No. 90/As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred to in this section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statements under sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said subsection. 8. Section 200A was amended by way of Finance Act, 2015 as under: In section 200A of the Income-tax Act, in sub-section (1), for clauses (c) to (e), the following clauses shall be substituted with effect from the 1st day of June, 2015, namely:- (c) the fee, if any, shall be computed in accordance with the provisions of section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act has been, upheld, the same is not applicable to the facts of the cases at hand by virtue of the amendment to Sec. 200A by way of Finance Act, 2015 effective from 1st June, 2015 because A.O had issued intimation u/s 200A of the Act prior to 01.06.2015. 11. No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability upon deductor where TDS statement/returns were filed belatedly to pay fee as per the said section, Assessing Officer is to collect said fee chargeable u/s 234E of the Act for which machinery provisions have been provided u/s 200A of the Act to be effective from 01.06.2015. When undisputedly A.O has not invoked the provisions contained u/s 234E prior to 1st June, 2015 as required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of arithmetical errors and incorrect claims apparent from any information in the statement - Section 200A(1)(a) (b). after making adjustment for interest, if any, computed on the basis of sums deductible as computed in the statement . - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10. In view of the above discussions, in our considered view, the adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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