Innovative Technology Solution v. ITO

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The Tax Publishers2020 TaxPub(DT) 3571 (Del-Trib)

INCOME TAX ACT, 1961

Section 234E

In respect of TDS statements filed for the period prior to 1-6-2015, late fees charged under section 234E could not be levied in the intimation issued under section 200A.

Fee under section 234E - Delay in filing of TDS statements - Leviability prior to 1-6-2015 -

AO charged late fees under section 234E prior to amendment to section 200A(1)(c) vide Finance Act, 2015 with effect from 1-6-2015, while processing TDS returns. Assessee challenged this. Held: Legislature had inserted clause (c) to section 200A(1) specifically with effect from 1-6-2015 and there is nothing to suggest that said amendment was clarificatory or retrospective in nature, hence in respect of TDS statements filed for the period prior to 1-6-2015, late fees charged under section 234E could not be levied in the intimation issued under section 200A.

Supported by:Writ Appeal Nos. 2663-2674/2015(T-IT) : (2016) 289 CTR 0602 (Karn) : 2016 TaxPub(DT) 4175 (Karn-HC) & Ors. in Sri Fatheraj Singhvi & Ors. v. Union of India & Ors.Followed:Sri Fatheraj Singhvi & Ors. v. UOI & Ors. (2016) 289 CTR 0602 (Karn) : 2016 TaxPub(DT) 4175 (Karn-HC)

REFERRED : Meghna Gupta v. ACIT (2018) 99 taxmann.com 334 (Delhi-Trib.) : 2018 TaxPub(DT) 7101 (Del-Trib) Maharashtra Cricket Association v. DCIT [ITA Nos. 560/PN/2016 & 561/PN/2016, 1018/PN/2016 to 1023/PN/2016] : 2016 TaxPub(DT) 4322 (Pune-Trib)

FAVOUR : In assessee's favour

A.Y. :

IN THE ITAT, DELHI BENCH