TMI Blog2024 (3) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ary facts or judicial precedents brought to our notice by the Revenue, we therefore direct the Ld. AO to delete the fees levied u/s 234E of the Act in its entirety. For AY 2015-16 - only dispute in this bunch was computation of late filing fees from date falling outside the aforestated deadline i.e. 31/05/2015 - The fact in this bunch of seven cases remain undisputed that, portion of delay fell anterior to cut-off date 01/06/2015 where the enabling provision for levy of late fees was absent. This provision of section 200A(1)(c) enabling the levy of fees u/s 234E of the Act came into force without retrospective operation w.e.f. 01/06/2015, therefore in our considered view the levy of late fees by no means be permitted for the period of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . DCIT Anr reported 398 ITR 250 (Bom) and Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others reported at 167 ITR 5 (SC), deem it fit to condone the delay holding that none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal. 2. Without reproducing the grounds of appeal, it shall suffice to state that, the present bunch of appeal seeks to adjudicate dual issue of authorisation of levy of fees u/s 234E for default in furnishing statement u/s 200(3) in the absence of enabling provision in the Act at the relevant time of occurrence of default in filing the statement and effective date from which levy of late fees is permissible. 3. Briefly stated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon ble High Court of Karnataka in Fatheraj Singhvi Ors Vs UOI reported in 289 CTR 602 Sree Ayyappa Educational Charitable Trust Anr. Vs. DCIT (WP618/2015) . Followed by Hon ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017) , by co-ordinate benches in Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online 21609, Permanent Magnets Ltd. Vs CIT (2019)SCC Online 20844 7. Without multiplying the judicial precedents on the subject matter, for brevity the applicability of provision of section 234E of the Act can be adumbrated as under; Assessment Year Provision Enab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-14 Q4 27EQ 15-05-13 16-07-13 16-05-13 10 ITA No 1295/PUN/2023 2014-15 Q1 27EQ 15-07-13 25-04-14 16-07-13 11 ITA No 1296/PUN/2023 2014-15 Q2 27EQ 15-10-13 25-04-14 16-10-13 12 ITA No 1297/PUN/2023 2014-15 Q4 27EQ 15-05-14 23-07-13 16-05-14 13 ITA No 1298/PUN/2023 2014-15 Q1 26Q 15-07-13 25-04-14 16-07-13 14 ITA No 1299/PUN/2023 2014-15 Q2 26Q 15-10-13 25-04-14 16-10-13 15 ITA No 1300/PUN/2023 2014-15 Q3 26Q 15-01-14 25-04-14 16-01-14 16 ITA No 1301/PUN/2023 2014-15 Q4 24Q 15-05-14 23-07-14 16-05-14 17 ITA No 1302/PUN/2023 2014-15 Q4 26Q 15-05-14 23-07-14 16-05-14 18 ITA No 1303/PUN/2023 2015-16 Q1 26Q 15-07-14 08-08-15 16-07-14 19 ITA No 1304/PUN/2023 2015-16 Q2 26Q 15-10-14 27-07-15 16-10-14 20 ITA No 1305/PUN/2023 2015-16 Q3 26Q 15-01-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h less dispute on the applicability of provisions of section 234E of the Act. The only dispute in this bunch was computation of late filing fees from date falling outside the aforestated deadline i.e. 31/05/2015. The appellant contention that, period of delay in filing TDS statements falling within aforestated deadline is protected by the former judicial precedents, hence fees can only be levied from 01/06/2015 and upto the date of actual filing of statement. The Revenue could hardly avert this proposition. 12. The fact in this bunch of seven cases remain undisputed that, portion of delay fell anterior to cut-off date 01/06/2015 where the enabling provision for levy of late fees was absent. This provision of section 200A(1)(c) enabling the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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