State Bank of India & Ors. v. DCIT

SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2019 TaxPub(DT) 0089 (Ind-Trib)

INCOME TAX ACT, 1961

Section 234E

In the intimation prepared under section 200A up to 31-5-2015, the late filing fee under section 234E could not be charged while processing TDS return/statement because enabling clause (c) of sub-section (1) of section 200A had been inserted with effect from 1-6-2015 and before this amendment with effect from 1-6-2015 there was no enabling provision in the Act under section 200A for raising demand in respect of levy of fees under section 234E.

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

Question arose for consideration was whether late fee under section 234E could be levied for any delay in filing TDS statement for the period prior to 1-6-2015.Held: In the intimation prepared under section 200A up to 31-5-2015, the late filing fee under section 234E could not be charged while processing TDS return/statement because enabling clause (c) of sub-section (1) of section 200A had been inserted with effect from 1-6-2015 and before this amendment with effect from 1-6-2015 there was no enabling provision in the Act under section 200A for raising demand in respect of levy of fees under section 234E.

Followed:CIT v. Vatika Township Pvt. Ltd. (2014) 367 ITR 466 (SC) : 2014 TaxPub(DT) 3934 (SC), 'Sudarshan Goyal v. DCIT (TDS)' ITA No. 442/Agr/2017 : 2018 TaxPub(DT) 2957 (Agra-Trib) and Fatehraj Singhvi v. UOI (2016) 289 CTR 602 (Karn) : 2016 TaxPub(DT) 4175 (Karn-HC) and Sibia Healthcare (P) Ltd. v. Dy. CIT [ITA No. 90/ASR/2015, dt. 9-6-2015] : 2015 TaxPub(DT) 2506 (Asr-Trib).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :

IN THE ITAT, INDORE BENCH