INCOME TAX ACT, 1961

Section 234E

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

Assessee was given intimation under section 200A by AO 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: When the amendment made under section 200A which has come into effect on 1-6-2015 is held to be having prospective effect, no computation of fee for the demand or intimation for fee under section 234E could be made for TDS deducted for the respective assessment year prior to 1-6-2015. Hence, the demand notices under section 200A by authority for intimation for payment of fee under section 234E can be said as without any authority of law and the same were quashed and set aside.

Followed:CIT v. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) : 1973 TaxPub(DT) 0421 (SC) Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 602 (Karn) : 2016 TaxPub(DT) 4175 (Karn-HC) Amrit Lal Mangal & Ors. v. Union of India & Ors. (2015) 62 taxmann.com 310 (P&H) : 2015 TaxPub(DT) 5329 (P&H-HC), Popular Catering Services v. DCIT [ITA No. 1674/Mum/2019 for assessment year 2013-14 order dt. 17-7-2020] TB and ID Hospital v. ITO ITA Nos. 323 to 332/CTK/2018, dt. 27-8-2020 Community Health Centre v. DCIT ITA No. 31/CTK/2017, Order dt. 14-2-2018.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

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