TMI Blog2022 (2) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Assessing Officer cannot levy late fee while processing of TDS return under section 200A of the Act upto the financial year 2014-15. Since, late fee charged in the present case pertaining to the financial year 2013-14, we direct the Assessing Officer to delete the late fee charged under section 234E of the Act in the intimation issued under section 200A of the Act for the processing of quarterly TDS return filed by the assessee. Appeals filed by the assessee are allowed. - ITA Nos.578 & 579/Chny/2021 - - - Dated:- 24-2-2022 - SHRI V. DURGA RAO , JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER For the Appellant : Mr. I.Dinesh, Advocate For the Respondent : Mr. AR.V.Sreenivasan, ORDER Per G. MANJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said statements for all the assessment year. The assessee has challenged the levy of late filing fee under section 234E of the Act before the learned CIT(A). Even though, several opportunity of hearing was provided to the assessee by the learned CIT(A) on 03.02.2001, 09.04.2021, 09.04.2021, 20.08.2021 16.09.2021, which is evident from records, the assessee has filed any submissions/details in support of its claim. Therefore, the CIT(A), after considering the relevant materials on record dismissed both these appeals on the ground of limitation as well as on merits by affirming order of the Assessing Officer towards imposing late fee levied u/s.234E of the Act. 5. We have heard both the parties, perused the materials available on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arguments taken by the assessee and confirmed late fee levied under section 234E of the Income Tax Act, as per mandate of the statute. In the meantime, the Hon ble Karnataka High Court in the case of Fatheraj Singhvi v. Union of India [2016] 289 CTR 602 (Karnataka) had considered the issue and after analyzing the provisions of section 234E of the Act and section 200A of the Act and held that in the absence of enabling provision in section 200A of the Act, the Assessing Officer cannot levy late fee under section 234E of the Act, while processing the quarterly TDS return filed for the period of the respective assessment years prior to 01.06.2015. A similar view has been expressed by the Hon ble Kerala High Court in the case of Olari Littl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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