TMI Blog2023 (5) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... I 964 - KARNATAKA HIGH COURT ] when the statute confers no express power u/s 200A before 01.06.2015 on the authority either to compute any fees u/s 234E or to raise demand in this respect while processing return u/s 200A, the demand for the period prior to 01.06.2015, raised in an intimation u/s 200A, could not be sustained. Thus in this case as the penalty levied in this appeal pertinent to period prior to the Amendment of 01.06.2015, therefore, the penalty levied u/s 234E of the Act, is not sustainable and the same is accordingly ordered to be deleted. Decided in favour of assessee. - I.T.A. Nos. 13 And 14/Ran/2022 - - - Dated:- 28-4-2023 - Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member For the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The period of TDS statement/TDS return pertained to the period prior to 01.06.2015 upon which the late fees u/s 234E was levied. 3. Earlier, there was no provision u/s 200A of the Act for levying/demanding of fees u/s 234E of the Act while processing TDS return u/s 200A of the Act. It was only on 01.06.2015 that the statute was amended and clause (c) was inserted to section 200A, whereby, it was provided that while processing TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon ble Karnataka High Court in the case of Fatehraj Singhvi vs. Union of India 73 Taxmann.com 252 order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r processing a statement of deduction of tax at source and for making adjustments which are merely arithmetical or prima facie in nature and does not create any charge in any manner. Section 234E is a charging provision creating a charge for levying fee for certain defaults in filing statements and that fee prescribed u/s 234E could be levied even without a regulatory provision being found in section 200A for computation of fee. 6. The ld. Counsel, at this stage, has relied on the decision of the Hon ble Supreme Court in the case of CIT vs. Vegetable Products Ltd. 88 ITR 192(SC), wherein, the Hon ble Supreme Court has held that where there is difference of opinion between High Courts on an issue, the one in favour of the assessee needs t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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