| The Tax Publishers2020 TaxPub(DT) 0485 (Del-Trib) INCOME TAX ACT, 1961
Section 234E Section 200A
As per newly substituted clause (c) with effect from 1-6-2015, fees, if any, was to be computed in accordance with section 234E. However, under the earlier clause (c), there was no such provision and amendment to section 200A(1) was procedural in nature and in view thereof, AO while processing TDS statements/returns for the period prior to 1-6-2015, was not empowered to charge fees under section 234E and intimation raising demand prior to 1-6-20`15, under section 200A levying fee under section 234E was beyond the scope of adjustment provided under section 200A.
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Fee under section 234E - Delay in filing of TDS statement - Validity of initimation under section 200A raising demand prior to 1-6-2015 for levying fee unders ection 234E -
AO levied late fees under section 234 while processing statement of TDS under section 200A (before amendemnt was brought in w.e.f. 1-6-2015 in section 200A.Held: As per newly substituted clause (c) with effect from 1-6-2015, fees, if any, is to be computed in accordance with section 234E. However, under the earlier clause (c), there was no such provision and amendment to section 200A(1) is procedural in nature and in view thereof, AO while processing TDS statements/returns for the period prior to 1-6-2015, was not empowered to charge fees under section 234E and intimation raising demand prior to 1-6-20`15, under section 200A levying fee under section 234E was beyond the scope of adjustment provided under section 200A.
Followed:Wits Interior (P) Ltd. v. ACIT/DCIT [ITA Nos. 5321 to 5331/Del/2017, dt. 22-5-2018].
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14 to 2015-2016.
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