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| The Tax Publishers2020 TaxPub(DT) 3554 (Del-Trib) INCOME TAX ACT, 1961
Section 234E
For the period prior to 1-6-2015 AO was not empowered to charge fees under section 234E even in rectification proceedings because amendment to section 200A(1) is procedural in nature and provision under which a new enabling power is being given to charge fees under section 234E while processing TDS returns/statements and such power is to be applied prospectively.
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Fee under section 234E - Delay in filing of TDS Statement - Leviability for the period prior to 1-6-2015 -
Assessee challenged late fees charged under section 234E for various quarters relating to different assessment years for default in not filing TDS returns in time. Assessee's case was that no fee could be levied under section 234E for the periods prior to 1-6-2015, when the intimation under section 200A was issued. As per CIT(A) where intimation had been issued by AO before 1-6-2015, no fee could be charged under section 234E, but said fee can be charged vide rectification order passed under section 154 issued after 1-6-2015. Held: Amendment to section 200A(1) is procedural in nature and provision under which a new enabling power is being given to charge fees under section 234E while processing TDS returns/statements and such power is to be applied prospectively and hence for the period prior to 1-6-2015 AO was not empowered to charge fees under section 234E even in rectification proceedings.
Relied:Writ Appeal Nos. 2663-2674/2015(T-IT) & Ors. in Sri Fatheraj Singhvi & Ors v. Union of India & Ors. and Udit Jain v. Asstt. CIT (supra) Maharashtra Cricket Association, Pune v. Dy. CIT (2016) 74 Taxmann.com 6 (Pune-Trib.), Medical Superintendent Rural Hospital, DOBI BK v. Dy. CIT (2018) 100 Taxmann.com 78 (Pune-Trib.) and Meghna Gupta v. Asstt. CIT (2018) 99 Taxmann.com 334 (Del-Trib.) : 2018 TaxPub(DT) 7101 (Del)-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
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