TMI Blog2023 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Rathi, CA For the Revenue : Shri M.G. Jasnani, DR ORDER PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the same Assessee Shri Pratap Pundlikrao Pawar are directed against the separate orders of Commissioner of Income Tax (Appeals) [NFAC], Delhi, all dated 12/01/2016, emanating from assessment orders of ACIT, CPC u/s. 200A(1) of the Act for the following assessment years:- ITA No. A.Y. Quarter Date of order u/s. 200A ITA No.263/PUN/23 2015-16 Q-4 25/01/2016 ITA No.264/PUN/23 2013-14 Q-1 16/10/2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the period prior to 01.06.2015, the late fee u/s 234E could not have been levied in the intimation order u/s 200A and hence, the levy of late fee in respect of the TDS statement filed for A.Y.2015-16 (Q4) was not justified and deserves to be deleted. 3. THE LEVY OF LATE FEES U/S 234E OF RS. 35,800 FOR AY 2015-16 (QUARTER 4) (24Q) 3.1 The Ld. CIT (A) has erred in affirming the intimation order u/s 200A of the Income - tax Act, 1961 [ the Act ] and confirming the levy of late fees of Rs.35,800/- u/s 234E of the Act in the intimation generated u/s 200A passed in respect of TDS statement filed in Form 24Q for Quarter 4 of A.Y. 2015 - 16. 3.2 The Ld. CIT(A) has failed to appreciate that in respect of the TDS statements fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue involved in this case is whether late fee under section 234E can be levied for F.Y. 2014-15. This issue is covered in favour of the assessee. The ITAT Pune Bench in the case of Medical Superintendent Rural Hospital, vs. DCIT, CPC (TDS) [2018] 100 taxmann.com 78 (Pune Tribunal) has observed as under: 11. We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals. The second bunch of appeals in the case of Junagade Healthcare Pvt. Ltd. is against order of Assessing Officer passed under section 154 of the Act rejecting rectification app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en applied in the next bunch of appeals with lead order in Vidya Vardhani Education Research Foundation v. Dy. CIT [2017] 88 taxmann.com 894 (Pune - Trib.) and also in Swami Vivekanand Vidyalaya (supra) and Medical Superintendant Rural Hospital v. ACIT [IT Appeal Nos.2072 2073 (PUN) of 2017, order dated 21-12-2017], which has been relied upon by the learned Authorized Representative for the assessee. 13. The Hon'ble High Court of Karnataka in the case of Fatheraj Singhvi (supra) had also laid down similar proposition that the amendment to section 200A of the Act w.e.f. 01.06.2015 has prospective effect and is not applicable for the period of respective assessment years prior to 01.06.2015. The relevant findings of the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Parliament also provided for its utility for giving privilege under Section 271H(3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel for respondent-Revenue that insertion of clause (c) to (f) under Section 200A(1) should be treated as retroactive in character and not prospective. 22. It is hardly required to be stated that, as per the well e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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