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| The Tax Publishers2019 TaxPub(DT) 7610 (Ind-Trib) INCOME TAX ACT, 1961
Section 200A Section 234E
In intimation prepared under section 200A up to 31-5-2015, 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 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.
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Fee under section 234E - Delay in filing of TDS statement - Leviability in relation to delayed TDS statement furnished and processed prior to 1-6-2015 -
AO levied late fees under section 234E while processing statement of tax deducted at source under section 200A before amendment was brought in with effect from 1-6-2015 in section 200A.Held: Amendment brought in with effect from 1-6-2015 in section 200A is prospective in nature, therefore, no computation for fee for demand or intimation under section 234E could have been made for TDS deducted in respective of statements prepared/procured prior to 1-6-2015 and processed under section 200A.
Fiollowed:State Bank of India, Genda Chowk & Ors. v. Dy. CIT(TDS), [ITA Nos. 727 & 737/Ind/2017 and others, dated 13-11-2018] Madhya Pradesh Power Transmission Ltd. & Ors. v. Dy.CIT (TDS) [ITA. Nos. 740 & 741/Ind/2014], dated 20-12-2018) : 2019 TaxPub(DT) 142 (Ind-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE ITAT, INDORE BENCH
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