INCOME TAX ACT, 1961

Section 234E

Fee under section 234E - Section introduced w.e.f. 1-6-2015 - Late filing of TDS return -

Assessee was made intimation under section 200A levying fees under section 234E for late filing of the TDS returns. The details of the said intimations passed in each of the above cases are as under. Assessee submitted that fees was levied while processing the TDS returns under section 200A, prior to 1-6-2015, and that as per the provisions of section 200A, which existed on the date when the above returns were processed, no adjustment on account of fees under section 234E could be made while processing the said returns.Held: In terms of determining the period for which fees can be levied, only saving could be that for the period of delay falling prior to 1-6-2015, there could not be any levy of fees as the assumption of jurisdiction to levy such fees have been held by the Courts to be prospective in nature. However, where the delay continued beyond 1-6-2015, AO was well within his jurisdiction to levy fees under section 234E for the period starting 1-6-2015 to the date of actual filing of the TDS return. Thus, levy of fees under section 234E was upheld for the period 1-6-2015 to the date of actual filing of the TDS return which was 12-9-2015 and the balance fee so levied was deleted

Followed:Geeta Star Hotels & Resorts (P) Ltd. v. Dy. CIT- CPC, TDS Ghaziabad UP [ITA. No. 14/JP/2017, dt. 29-10-2018] and Fatheraj Singhvi & Ors. v. UOI & Ors. (2016) 289 CTR 602 (Karn).

REFERRED :

FAVOUR : Partly in assessee's favour.

A.Y. :

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