TMI Blog2022 (6) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... 0A of the Act for raising a demand in respect of levy of fees u/s 234E of the Act. Therefore, we hold that intimation u/s 200A of the Act as confirmed by the ld. CIT(A) so far as the levy of fee u/s 234E of the Act is therefore set aside and the fees levied are deleted. The grounds raised by the assessee are allowed. - ITA No. 172 to 174/PUN/2021, 226 to 238/PUN/2021 - - - Dated:- 17-6-2022 - Shri R.S. Syal, Vice President And Shri Partha Sarathi Chaudhury, Judicial Member For the Appellants No. 1 to 3 : Shri Kiran Sanmane For the Appellants No. 4 to 16 : Shri Sanket Joshi For the Respondent : Shri M.G. Jasnani ORDER PER BENCH These bunch of 16 appeals preferred by different assessees emanates from respective orders of the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi, for the respective assessment years captioned hereinabove and as per the grounds of appeal on record. 2. At the very outset we find that the facts and issues in all these appeals are identical and similar and therefore, these cases were heard together and are disposed of by this consolidated order. 3. It is observed that all these appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L Q2 Rs. 55,600/- Rs. 55,600/- Rs. 1,11,200/- Q3 Rs. 37,200/- Rs. 37,200/- Rs. 74,400/- 04 Rs. 13,200/- Rs. 13,200/- Rs. 26,400/- Rs. 1,06,000/- Rs. 1,06,000/- Rs. 2,12,000/- 8. The assessee has submitted that there was a delay in payment of TDS by the assessee as they were facing severe cash problems. But, inspite of the same they have paid all the amounts due within the due date of filing of I.T. return. The interest on these amounts has also been paid later on by the assessee. That as per the law and procedure for filing of TDS return they could not be filed without payment of TDS amount. Hence, the assessee company has filed returns immediately after payment of taxes without any significant delay. The details of the same are as follows: Quarter Form 24Q Form 26Q Last dt. Of tax paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal as follows: A division Bench of this Tribunal in the case of Sibia Healthcare Private Limited Vs. DCIT- ITA No.90/Asr/2015, vide order dated 9th June, 2015 (2015) 171 TTJ 145 (Asr) has decided this issue in favour of the assessee by inter alia holding as follows: 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon‟ble High Courts, including Hon‟ble Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon‟ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(T-IT), Hon‟ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Union of India [WP No. 1981 of 2014] and of Hon‟ble Bombay High Court in the case of Rashmikant KundaliaVs Union of India [WP No. 771 of 2014], granting stay on the demands raised in respect of fees under section 234E. The full text of these decisions were not produced before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation : For the purposes of this sub-section, an incorrect claim apparent from any information in the statement shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account 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) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of fees on the basis of the provisions of Section 234E. That is not the issue here. The issue is whether such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oing through the paper book as well as the various decisions cited by the Ld. AR, we find that similar issue cropped up before us in the case of Rantam Granite Marbles Pvt. Ltd. and others vide ITA Nos. 419 to 423/Jodh/2016 for Assessment Years 2013-14 and 2014-15 order dated 18.05.2017 wherein we have held as under: 8 ITA Nos.2018 to 2025/PUN/2017 Marshall Breeders Pvt. Ltd. 10. We have heard the rival submissions, perused the relevant material on record and have carefully gone through the paper book as well as the various decisions cited by the ld. AR. The only issue arising out of all these appears is as to at what point of time chargeability of levying fees can be done even prior to the amendment was effected i.e.1.06.2015. We observe that in the case of G. Indrani(supra.), the ITAT Chennai Bench has held that prior to 01.06.2015, there was no enabling provision of section 200A of the Act for making adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying fee under section 234E of the Act. The Assessing Officer has exceeded his jurisdiction in levying fee u/s.234E of the Act while processing the statement and made adjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no enabling provision in sec. 200A of the Act for raising a demand in respect of levy of fees u/s 234E of the Act. Therefore, we hold that intimation u/s 200A of the Act as confirmed by the ld. CIT(A) so far as the levy of fee u/s 234E of the Act is therefore set aside and the fees levied are deleted. The grounds raised by the assessee are allowed. 12. In the result, the appeal in ITA No. 172/PUN/2021 for A.Y. 2013-14 is allowed. 13. ITA No. 173 and 174/PUN/2021 for the respective assessment years. In the aforesaid captioned appeals hereinabove filed by the assessee, the facts and circumstances of the case are identical except the amounts. Since all other facts and arguments of the parties are same and similar, the same ruling as rendered in ITA No. 172/PUN/2021 shall apply mutatis mutandis to the other said appeals hereinabove also. Therefore, in these cases, we set aside the order of the ld. CIT(A) and allow the appeals of the assessee. 14. In the result, the appeals in ITA No. 173 and 174/PUN/2021 are allowed . 15. ITA No. 226 to 238/PUN/2021 for the respective assessment years: In these appeals captioned hereinabove filed by the assessee, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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