TMI Blog2020 (7) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings of CIT(A) in all these 10 appeals are reversed as we have recently taken a considered view against the revenue on earlier orders of Ld. CIT(A) wherein the identical orders by respective CIT(A) were passed and accordingly the revenue is directed to delete the levy of fees u/s 234E - Thus, common issue raised in these bunch of appeals is decided in favour of the assessee(s). - ITA No.510/Ind/2019, ITA Nos. 500 to 508/Ind/2019 - - - Dated:- 14-7-2020 - HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Appellant by : Shri Pankaj Mogra, AR Respondent by : Shri Punit Kumar, Sr. DR O R D E R PER BENCH: The above captioned bunch of 10 appeals are at the instance of respecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee(s) for respective quarters for the respective assessment years before Ld. CIT(A) pleading that before the amendment was brought in by the Finance Act, 2015 w.e.f. 01.06.2015, the revenue authorities were not having the power to levy the late fees u/s 234E of the Act in the statement processed u/s 200A of the Act. 5. However, assessee failed to succeed in all these 10 appeals before Ld. CIT(A) and now are in appeals before the Tribunal raising the above referred common issue. 6. At the outset, Ld. counsel for the assessee submitted that the common issue is squarely covered in favour of the assessee by the decision of the Coordinate Bench, Indore in the case of Indore School of Social Work, Indore ITA Nos.117 to 120/Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 20.12.2018(supra) and Bhupesh Kumar J. Sanghvi others in ITA No.15/Ind/2018 others, order dated 22.01.2019 (supra) wherein the Tribunal after following the decisions decided in favour of the assessee observing as follows:- 12. We, therefore, in the given facts and circumstances of the case as well as following the decisions given by us in the case of State Bank of India, Genda Chowk and others dated 13.11.2018 (supra) and M/s. Madhya Pradesh Power Transmission Ltd. others in ITA Nos.740/Ind/ 2017 others, order dated 20.12.2018(supra) and Bhupesh Kumar J. Sanghvi others in ITANo.15/Ind/2018 others, order dated 22.01.2019(supra) are of the opinion that in the given set of facts of the instant appeals wherein fee u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was I.T.A No. 442/Agra/2017 S.A. No. 01/Agra/2018 delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'ShriFatehrajSinghvi and Others vs.UOI', 73 Taxmann.com 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment 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. 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghazia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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