S.D. Senior Secondary School v. ITO

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The Tax Publishers2020 TaxPub(DT) 3582 (Del-Trib)

INCOME TAX ACT, 1961

Section 234E

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

Relied: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