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| The Tax Publishers2020 TaxPub(DT) 2063 (Ind-Trib) INCOME TAX ACT, 1961
Section 234E Section 200A
Amendment brought in with effect from 1-6-2015 under section 200A was prospective in nature, therefore, no computation for fee for demand or intimation under section 234E could have been made in respect of TDS statements prepared/procured prior to 1-6-2015 and processed under section 200A.
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Fee under section 234E - Leviability - TDS statements proposed 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.Held: In the 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 prospective 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:State Bank of India, Genda Chowk and others dated 13-11-2018, Madhya Pradesh Power Transmission Ltd. & Ors. ITA Nos. 740/Ind/2017 & Ors., Order dated 20-12-2018, Bhupesh Kumar J. Sanghvi & Ors. ITA No. 15/Ind/2018 & Ors. Order, dated 22-1-2019 and Indore School of Social Work & Ors. ITA No. 117 of 2019 & Ors. Order dated 20-2-2020.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE ITAT, INDORE BENCH
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