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The Tax Publishers2016 TaxPub(DT) 4778 (Ahd-Trib) Kaur Chand Jain v. Dy. CIT INCOME TAX ACT, 1961 --Fee under section 234E--Fee for defaults in furnishing statementsLeviability--For the period prior to 1-6-2015--Since prior to 1-6-2015, there was no enabling provision in section 200A for raising a demand in respect of levy of fee under section 234E; that at the relevant point of time, the limited mandate of section 200A permitted computation of amount recoverable from or payable to, the tax deductor after making the certain adjustments, levy of fee was not sustainable and was to be deleted.--Vide intimation dated 27-4-2014, issued under section 154, late filing fee was imposed under section 234E on the assessee by the TDS (CPC), TDS Form No. 26Q, for the 4th quarter of the financial year 2012-13, which was filed on 4-9-2013. *Held:* There was no enabling provision in section 200A for raising a demand in respect of levy of fee under section 234E; that at the relevant point of time, the limited mandate of section 200A permitted computation of amount recoverable from or payable to, the tax deductor after making the certain adjustments. Therefore, impugned levy of fee was not justified. Income Tax Act, 1961 Section 234E Income Tax Act, 1961 Section 200A *Followed:*Sibia Healthcare (P) Ltd. v. Dy. CIT (2005) 61 Taxmann.com 70 (Asr.). *REFERRED :* FAVOUR : In assessee's favour A.Y. : 2012-13 & 2013-14 IN THE ITAT, AMRITSAR BENCH A.D.JAIN, J.M. & T.S. KAPOOR, A.M. Kaur Chand Jain v. Dy. CIT ITA Nos. 378 & 379 (ASR.) of 2015 SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2016 TaxPub(DT) 4778 (Ahd-Trib)

Kaur Chand Jain v. Dy. CIT

INCOME TAX ACT, 1961

--Fee under section 234E--Fee for defaults in furnishing statementsLeviability--For the period prior to 1-6-2015--Since prior to 1-6-2015, there was no enabling provision in section 200A for raising a demand in respect of levy of fee under section 234E; that at the relevant point of time, the limited mandate of section 200A permitted computation of amount recoverable from or payable to, the tax deductor after making the certain adjustments, levy of fee was not sustainable and was to be deleted.--Vide intimation dated 27-4-2014, issued under section 154, late filing fee was imposed under section 234E on the assessee by the TDS (CPC), TDS Form No. 26Q, for the 4th quarter of the financial year 2012-13, which was filed on 4-9-2013. Held: There was no enabling provision in section 200A for raising a demand in respect of levy of fee under section 234E; that at the relevant point of time, the limited mandate of section 200A permitted computation of amount recoverable from or payable to, the tax deductor after making the certain adjustments. Therefore, impugned levy of fee was not justified.

Income Tax Act, 1961 Section 234E

Income Tax Act, 1961 Section 200A

Followed:Sibia Healthcare (P) Ltd. v. Dy. CIT (2005) 61 Taxmann.com 70 (Asr.).

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2012-13 & 2013-14

IN THE ITAT, AMRITSAR BENCH

A.D.JAIN, J.M. & T.S. KAPOOR, A.M.

Kaur Chand Jain v. Dy. CIT

ITA Nos. 378 & 379 (ASR.) of 2015