TMI Blog2022 (6) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... /2020 - - - Dated:- 16-6-2022 - Shri S.S.Godara, Judicial Member And Dr. Dipak P. Ripote, Accountant Member For the Assessee : Shri Pratik Sandbhor AR For the Revenue : Shri Arivnd Desai - DR ORDER PER BENCH: This bunch of Eleven(11) Appeals have been filed by the appellant assessee against the separate orders of the ld. Commissioner of Income Tax(Appeals)-10, Pune all appeals dated 26.11.2019 for the Assessment Years 2013-14(03 appeals), 2014-15(04 appeals) and 2015-16(04 appeals) respectively, involving proceedings under section 154 r.w.s 200A of the Income Tax Act, 1961 in short the Act , all with reference to levy of late fee under section 234E of the Act. 1.1. In this group of Eleven(11) appeals, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of late fee in contradiction to law laid down by Jurisdictional High Court is a mistake apparent from record. 4. On the facts and in the circumstances of the case the CIT(A) has erred in dismissing the appeal on the ground that the issue of levy of late fee u/s 234E for period prior to 01/06/2015, is not covered within the ambit of rectification u/s 154. 5. On the facts and in the circumstances of the case the ld. CIT(A) has erred in denying the appeal on the ground that the appeal has been filed late whereas the appeal is filed in due time from the date of receiving the order u/s 154 r.w.s. 200A. The above grounds of appeal may kindly be allowed to be altered, modified, amended, deleted etc in the interest of natural justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee under section 234E is bad in law and needs to be deleted. He relied on various case laws. 7. We have heard both the parties and perused the material available on record and have gone through the order of Lower Authorities. It is a fact that order under 154 r.w.s. 200A of the Act was passed on 01.12.2018 for Q2 of F.Y. 2012-13 levying late filing fee of Rs.53,200/- under section 234E of the Act. It is observed from the Form No.35 (under Rule 45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section 154 r.w.s 200A of the Act, dated 01.12.2018. The assessee filed appeal against the said order passed under section 154 r.w.s 200A of the Act before the ld.CIT(A) on 19.12.2018. Thus, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 21.09.2016 with lead order in Maharashtra Cricket Association v. Dy. CIT [2016] 74taxmann.com 6 (Pune - Trib.) relating to assessment years 2013-14 and 2014-15 for the respective quarters deliberated upon the issue and held as under:- 34. Accordingly, we hold that the amendment to section200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements /returns in the present set of appeals for the period prior to01.06.2015, was not empowered to charge fees under section234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power upon the authority. It is true that, a regulatory mechanism by insertion of any provision made in the statute book, may have a retroactive character but, whether such provision provides for a mere regulatory mechanism or confers substantive power upon the authority would also be a aspect which may be required to be considered before such provisions is held to be retroactive in nature. Further, when any provision is inserted for liability topay any tax or the fee by way of compensatory in nature or fee independently simultaneously mode and the manner of its enforceability is also required to be considered and examined. Not only that, but, if the mode and the manner is not expressly prescribed, the provisions may also be vulnerable. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of 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 assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest. 14. The Hon'ble High Court thus held that where the impugned notices given by Revenue Department under section 200A of the Act were for the period prior to 01.06.2015, then same were illegal and invalid. Vide para 27, it was further held that the impugned notices under section 200A of the Act were for computation an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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