INCOME TAX ACT, 1961

Section 234E

Fees under section 234E - Intimation under section 200A - Late filing of TDS returns/ statement - TDS statement belonging to period prior to 1-6-2015

While processing TDS statement under section 200A, AO levied fee under section 234E for delay in filing the TDS statement. Assessee contended that fee under section 234E could not be charged while processing the TDS statement under section 200A for any period prior to 1-6-2015. Held: Prior to 1-6-2015, there was no specific provision under section 200A for levy of late filing fee under section 234E. Further, even though section 234E was in the statute prior to 1-6-2015, however, in absence of any enabling provision, no fee under section 234E could be levied for late filing of TDS statement for any period prior to 1-6-2015. Accordingly, it had been consistently held that levy of fee under section 234E could not be made in respect of a period prior to 1-6-2015 while processing the TDS statement under section 200A. Hence, the fee levied under section 234E was deleted.

REFERRED : Fatheraj Sanghvi & Ors v. Union of India & Ors (2016) 289 CTR 602 (Kar.) : 2016 TaxPub(DT) 4175 (Karn-HC) Emsons Exim Pvt. Ltd. v. ITO, ITA No.4406/Mum./2017 & Ors. dated 28-8-2019

FAVOUR : In assessee's favour

A.Y. : 2012-13 to 2014-15

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