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2017 (12) TMI 1623 - AT - Income TaxRectification of mistake u/s 154 - demand u/s 234E while issuing intimation under section 200A - scope of amendment of sec 200A - Held that - The issue arising in the present appeals is identical to the issue before the Tribunal in bunch of appeals and where the amendment to section 200A(1) is procedural in nature, then the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E. Accordingly, intimation issued by the AO u/s 200A in all the appeals does not stand and the demand raised by charging the fees under section 234E of the Act is not valid and the same is deleted. The grounds of appeal raised by the assessee are thus, allowed. Period of limitation - delay in filing appeal - Held that - CIT(A) had taken the date of intimation under section 200A(3) dated 07-08-2014 and computed the delay in filing the appeal late before him. The assessee had filed the appeal before the CIT(A) against the order passed under section 154. The said application for rectification under section 154 was filed on 08-06-2017/09- 03-2017 in the respective years. The said application was decided by the AO on 09-06-2017. The assessee filed an appeal against the dismissal of the rectification application filed under section 154. The said fact is clear from the perusal of Form No.35 with special reference to Column 2(a) and 2(b). No merit in the order of CIT(A) in the case of Medical Superintendent Rural Hospital, Surgana in dismissing the appeal in-limine being filed beyond the period of limitation. We have already decided the issue on merits in favour of assessee.
Issues Involved:
1. Appeal against orders of CIT(A)-3, Nashik, relating to different assessment years under section 154 of the Income-tax Act, 1961. 2. Levy of late fee under section 234E of the Act in the intimation generated under section 200A. 3. Empowerment of Assessing Officer to charge fees under section 234E of the Act while processing TDS returns. 4. Validity of intimation issued under section 200A of the Act in relation to late fee charges. 5. Applicability of procedural amendment to section 200A(1) of the Act w.e.f. 01.06.2015. 6. Binding nature of earlier Tribunal orders on similar issues. 7. Dismissal of appeals by CIT(A) on grounds of delay in filing. Detailed Analysis: 1. The appeals were filed against orders of CIT(A)-3, Nashik, pertaining to different assessment years under section 154 of the Income-tax Act, 1961. The issue raised in these appeals was similar, leading to a consolidated order by the Appellate Tribunal. 2. The primary issue was the levy of late fee under section 234E of the Act in the intimation generated under section 200A. The assessees contended that the late fee was unjustified due to reasonable causes resulting in delayed filing of TDS statements. 3. The key contention was whether the Assessing Officer had the authority to charge fees under section 234E of the Act while processing TDS returns. The assessees argued that the late fee imposition was not valid for TDS statements filed prior to 01.06.2015, citing legislative amendments. 4. The validity of the intimation issued under section 200A of the Act in relation to late fee charges was challenged. The Tribunal held that the Assessing Officer exceeded the scope of adjustment provided under section 200A by imposing late fees, which were subsequently deemed invalid. 5. The applicability of a procedural amendment to section 200A(1) of the Act effective from 01.06.2015 was crucial. The Tribunal determined that the amendment was procedural, thereby restricting the Assessing Officer from charging fees under section 234E for TDS statements filed before the specified date. 6. Earlier Tribunal orders on similar issues were cited, establishing precedents that influenced the decision. The Tribunal's consistent interpretation of the law in previous cases guided the resolution of the present appeals. 7. The dismissal of appeals by CIT(A) on grounds of delay in filing was overturned by the Tribunal. The Tribunal found no merit in the dismissal, emphasizing that the appeals were decided on their merits in favor of the assessee. In conclusion, the Appellate Tribunal allowed all the appeals, setting aside the late fee charges imposed under section 234E of the Act and ruling in favor of the assessees based on legal interpretations and precedents established in earlier cases.
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