TMI Blog2022 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... td. [ 2022 (2) TMI 1061 - KERALAHIGH COURT ] has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. Therefore, going by the dictum laid down by the Hon ble jurisdictional High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd [ 2022 (2) TMI 1061 - KERALAHIGH COURT ] levy of late fee for the various quarters for financial years 2013-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r s orders passed u/s 200A of the I.T.Act, wherein he had levied late fees u/s 234E of the I.T.Act for various quarters. 4. The brief facts of the case are as follows: The assessee is a trust. For the assessment years 2014- 2015 and 2015-2016, the assessee filed TDS returns in Form No.26Q for various quarters belatedly. The Assessing Officer levied fees and interest u/s 234E r.w.s. 200A of the I.T.Act for filing late the TDS returns. 5. Aggrieved by the orders of the Assessing Officer, the assessee filed appeals before the first appellate authority. There was a delay in filing appeal before the first appellate authority. The CIT(A) condoned the delay of filing the appeals before him. However, the CIT(A) confirmed the A.O. s orders for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee has filed belatedly TDS returns for certain quarters. The relevant financial year, the date of order u/s 200A of the I.T.Act, late fees levied u/s 234E of the I.T.Act, are detailed below:- Sl. No. ITA No. F.Y. Quarter Date of order u/s 200A Late fee levied u/s 234E 1. 121/C/21 2013-14 Q3 23.12.2014 28,400 2. 122/C/21 2013-14 Q4 23.12.2014 43,600 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. Union of India (supra), the levy of late fee for the various quarters for financial years 2013-2014 and 2014-2015 cannot be sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 8.2 Before concluding, it is to be mentioned that the CIT(A) had relied on the judgment of the Hon ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others (supra). The judgment of the Hon ble High Court was primarily concerned with the constitutional validity of section 234E of the I.T.Act. The Hon ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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