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2019 (2) TMI 1202 - AT - Income TaxFees levied u/s 234E - Intimations made u/s 200A - provision in the Act facilitating issuing and serving orders by electronic mode - contention of the assessee that as per proviso to section 200A, intimation u/s 200A(1) shall not be sent before the expiry of one year from the end of the FY in which the statement is filed - HELD THAT - Prior to 01.06.2015, there was no mandate, as per the Statute, to make any adjustment on account of levy of fees u/s 234E while processing TDS returns u/s 200A. The amendment made to section 200A w.e.f. 01.06.2015, giving power to make adjustment on account of fees u/s 234E while processing returns u/s 200A to be retrospective in nature, stating that this power given to the AO is a machinery provision while the substantive provision of the power to levy fees u/s 234E was always there on the Statute from 01.06.2012 In the case under consideration, on perusal of record, we find that the TDS returns filed by the assessee for the relevant period i.e., FYs 2012-13 to 2015-16 and 1st Quarter i.e. 01/04/2015 to 31/05/2015 were prior to 01/06/2015. Therefore, we direct the AO to delete the fees levied u/s 234E. Accordingly, the grounds raised on this issue in all the appeals under consideration are allowed.
Issues:
Late filing levy u/s 234E for TDS returns, dismissal of appeals by CIT(A) due to delay in filing, intimation of regular statement processing, legality of fees levied u/s 234E for TDS returns filed before 01/06/2015. Late Filing Levy u/s 234E for TDS Returns: The appeals were filed against the CIT(A)'s order dismissing them due to a delay in filing. The assessee claimed not to have received any communication regarding late filing levy u/s 234E until the consolidated demand notice was issued. The assessee downloaded the information from traces on 20/10/2017 and filed appeals before the CIT(A). The Tribunal noted that the TDS returns were filed prior to 01/06/2015. Referring to a previous case, the Tribunal held that interest u/s 234E cannot be levied for TDS returns filed before 01/06/2015. Therefore, the AO was directed to delete the fees levied u/s 234E, and the appeals were allowed on this issue. Dismissal of Appeals by CIT(A) Due to Delay in Filing: The CIT(A) dismissed the appeals in-limine due to a significant delay exceeding one year in filing the appeals. The assessee argued that as per the proviso to section 200A, the intimation u/s 200A(1) should not be sent before the expiry of one year from the end of the financial year in which the statement is filed. However, the CIT(A) rejected this contention. The Tribunal, considering the legal and settled issue, adjudicated the appeals on merits instead of sending them back to the CIT(A) for decision. The appeals were allowed on this issue. Intimation of Regular Statement Processing: The assessee contended that it had not received any intimation and only became aware of the demand upon receiving the consolidated demand notice. The Tribunal observed that certain quarters' intimations were not sent or were sent belatedly. The Tribunal decided to adjudicate the appeals on merits as the issue was deemed a legal and settled matter. The appeals were allowed based on the legality of the fees levied u/s 234E for TDS returns filed before 01/06/2015. Legality of Fees Levied u/s 234E for TDS Returns Filed Before 01/06/2015: The Tribunal referred to a previous case where it was held that interest u/s 234E cannot be levied for TDS returns filed before 01/06/2015. The Tribunal directed the AO to delete the fees levied u/s 234E for the relevant period, as the TDS returns were filed prior to 01/06/2015. Consequently, the grounds raised on this issue in all the appeals were allowed, and all the appeals filed by the assessee were allowed.
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