TMI Blog2022 (8) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... 34E of the Act, is not applicable for period prior to 01.06.2015. Accordingly, the AO is directed to delete the late fees levied u/s.234E of the Act for the Quarter 3 of FY 2012-13 ( AY 2013-14).Appeal filed by the assessee is allowed. - ITA No.595/Chny/2021 - - - Dated:- 16-8-2022 - BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER For the Appellant : None For the Respondent : Mr.Hema Bhupal, JCIT ORDER PER DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 30.09.2021,and pertains to assessment year 2013-14. 2. The assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued for this. 5. That the provisions of Sec.204 of the Act has made the person responsible for Sec. 190 to Sec.203 AA and sec.285, this phrase does not cover Sec.234E, it means no one is responsible for default U/s 234E of the Act. it clears that if late are due but not deposited along with the IDS statement none can be held responsible to deposit it later on. 6. That the Section 200A of the Act does not permit processing of TDS statement for default in payment of late fees, except any arithmetical error, or incorrect claim, or default in payment of interest and TDS payable or refundable etc. Late fees for TDS quarterly statement cannot be recovered by way of processing under section 200A. 8. That as per provisions of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ghaziabad. (ITA No. 1307/Chennai/2017 238,239,240,241/Channai/2018) 5) Sri. Fatherajsinghvi Ors. Vs.UOI Others (2016) 289 CTR 602 (Karn- HC): 2016 (Karn-HC) 6) GIT XIII VsNareshkumar, M/s.Taibros (p) Ltd.(2014) 362 ITR 258 (Del- HC) : 2013 (Del-HC) 11. Your Appellant has filed Appeal with Commissioner of income Tax - (Appeal),Coimbatore against the order U/S 200A for fate fees 234E with Condonation of delay in filing of Appeal. After migration of national Faceless Appeal Centre, Our Appeal dismissed due to rejection of condonation of delay. 12. The order by TDS-CPC Dated 04.10.2018 for the correction statement filed in respect of Q3 and order for regular TDS Statement and subsequent correction statements are not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax (CPC)(TDS) levied late fee u/s 234E. This issue has already been held in favor of the Assessee by various benches of ITAT. 6. It is observed that the Hon ble ITAT Pune Bench in the case of Medical Superintendent Rural Hospital DOBI BK v. DCIT reported in [2016] 100 Taxman.com 78 (Pune-Trib.), wherein, it has been held as under: 13. The Hon'ble High Court of Karnataka in the case of FatherajSinghvi (supra) had also laid down similar proposition that theamendment to section 200A of the Act w.e.f. 01.06.2015 hasprospective effect and is not applicable for the period ofrespective assessment years prior to 01.06.2015. The relevantfindings of the Hon'ble High Court are in paras 21 and 22, which read as under:- 21. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressly put bar for penalty under Section 272A byinsertion of proviso to Section 272A(2), it can be said that aparticular set up for imposition and the payment of fee underSection 234E was provided but, it did not provide for makingof demand of such fee under Section 200A payable underSection 234E. Hence, considering the aforesaid peculiar factsand circumstances, we are unable to accept the contention ofthe learned counsel for respondent-Revenue that insertion ofclause (c) to (f) under Section 200A(1) should be treated asretroactive in character and not prospective. 22. It is hardly required to be stated that, as per the well-established principles of interpretation of statute, unless it isexpressly provided or impliedly demonstrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of fees under section 200A of the Actwhich was brought on Statute w.e.f. 01.06.2015. The saidamendment was held to be prospective in nature and hence,notices issued under section 200A of the Act for computation andintimation for payment of late filing fees under section 234E ofthe Act relating to the period of tax deduction prior to 01.06.2015were not maintainable and were set aside by the Hon'ble HighCourt. In view of said proposition being laid down by the Hon'bleHigh Court of Karnataka (supra), there is no merit inobservations of CIT(A) that in the present case, where the returnsof TDS were filed for each of the quarters after 1st day of June,2015 and even the order charging late filing fees was passedafter June, 2015, then the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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