| The Tax Publishers2020 TaxPub(DT) 3562 (Ind-Trib) INCOME TAX ACT, 1961
Section 234E Section 200A
Since the amendment brought in by Finance Act 2015 under section 200A(c) of Income Tax Act,1961 with effect from 1-6-2015 is prospective in nature, therefore, revenue authorities are not empowered to levy the fees under section 234E in the processing completed before 1-6-2015.
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Fee under section 234E - Delay in filing of TDS statement - Position prior to 1-6-2015 -
Issue arose as to whether amendment brought in by Finance Act, 2015 with effect from 1-6-2015 under section 200A [clause (c)] is prospective in nature.Held: Amendment brought in by Finance Act, 2015 with effect from 1-6-2015 under section 200A (clause (c)) of the Act is prospective in nature thereby empowering the revenue authorities to charge fee under section 234E only after 1-6-2015. Assessee was eligible for partial relief to extent of deletion of fee levied under section 234E for delay up to 1-6-2015 and the remaining amount, i.e., the fees levied for default committed after 1-6-2015 was confirmed.
Followed:Sri. Fatheraj singhvi & Ors. v. UOI & Ors. (2016) 289 CTR 602 (Karn) : 2016 TaxPub(DT) 4175 (Karn-HC), Yeshwantraj Ranka v. The ITO (TDS) [ITA Nos. 1842 to 1844/Bang/2019, dt. 19-6-2020], DIG Medical Composite Hospital v. Astt. CIT [ITA Nos. 176 to 181/NAG/2019] : 2020 TaxPub(DT) 2237 (Nag-Trib), Rajyas Software (P) Ltd., M/s. Champak Mines and Minerals, M/s. Tayani Minerals (P) Ltd., M/s. Padgilwar Agro Industries, M/s. Minor Irrigation (ZP), M/s. Audarya Construction (P) Ltd., M/s. Vishwas Power Engineering Services (P) Ltd., M/s. Shri Salasar Digital (P) Ltd., Nagar Parishad Pauni Pauni, Sharad Narayan Jichkar, M/s. Maharashtra Panchayat Samiti, M/s. Shree Omtee Steel (P) Ltd., M/s. Shree Omtee Coal (P) Ltd., M/s. PRB Infraprojects (P) Ltd., Mr. Uttam Singh Rauthan v. ACIT, CPC-TDS, Ghaziabad [208 To 233/NAG/2019, 246, 247, 248 To 268/NAG/2019, 276 To 298/NAG/2019, 299/NAG/2019, 333 To 349/NAG/2019, 350/NAG/2019, 371 To 374/NAG/2019, 371 To 374/NAG/2019, 380 To 383/NAG/2019, 384/NAG/2019 And 385/NAG/2019, 01/NAG/2020 To 06/NAG/2020, dt. 31-1-2020] Yamuna Khadar Shiksha Samiti v. ITO [I.T.A. Nos. 6257, 6258, 6259/Del/2018] : 2020 TaxPub(DT) 0485 (Del-Trib) M/s. Zen Chemiconsultech Private Limited v. ITO (TDS) [ITA No. 1737/Hyd/18, 1738/Hyd/18, 1739/Hyd/18, dt. 4-12-2019] C & M Farming Ltd. v. ACIT (CPS-TDS) [2008/PUN/2017 to 2017/PUN/2017, dt. 6-11-2019] M/s. Executive Engineer CO SV Agrawal & Associates Dadi Dham, M/s. Anand Township Indore (P) Ltd., District Orgnaiser Tribal Welfare, Shri Rohit Singh, Assistant Director Horticulture v. ACIT & DCIT (Centralized processing Cell-TDS), Ghaziabad [ITA No. 457 to 459/Ind/2019 Order, dated 26-7-2019] Principal Gop College v. ACIT (CPC-TDS) [ITA Nos. 71 to 82/CTK/2020, dt. 30-6-2019] Sh. Jasbir Singh Anand v. The ACIT, CPC (TDS) [ITA Nos. 183 to 185/Chd/2018, dt. 8-3-2019] Shri Uttam Chand Gangwal M/s. Adinath Stones v. The ACIT [ITA No. 764/JP/2017, dated 23-1-2019] : 2019 TaxPub(DT) 1547 (Jp-Trib) M/s. GNA Udyog Ltd. v. Asst. CIT [ITA Nos.126 to 133/Asr./2017, dt. 15-1-2019] Medical Superintendent Rural Hospital Dodi BK and Junagade Healthcare (P) Ltd. v. The Dy. CIT, CPC (TDS) and The Asst. CIT, CPC (TDS), Ghaziabad (2018) 173 ITD 575 (Pune--Trib.) : 2018 TaxPub(DT) 7097 (Pune-Trib) M/s. Samikaran Learning Private Limited v. TDS Officer [ITA Nos. 4050 to 4054/Del/2016] : 2017 TaxPub(DT) 4946 (Del-Trib) and Tata Rice Mills v. Asst. CIT [ITA. No.395(Asr)/2016, dt. 25-10-2016].
REFERRED :
FAVOUR : Partly in assessee's favour.
A.Y. : 2015-16
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