9911796707
TMI Blog2015 (12) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ated TDS statement is filed, and as the related TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. See Lions Club of North Surat Charitable Trust Versus Income Tax Officer TDS-2, Surat (New). [ 2015 (9) TMI 1231 - ITAT AHMEDABAD ] - Decided in favour of assessee - ITA Nos. 2689-2691/Ahd/2015, ITA No.2692/Ahd/2015, ITA No.2693/Ahd/2015, ITA Nos. 2694 & 2695/Ahd/2015 - - - Dated:- 26-11-2015 - Shailendra K. Yadav, JM And Rajesh Kumar, AM For the Appellant : Shri Vinit Moondra, AR For the Respondent : Shri Anil Kumar Bhardwaj, Sr.DR ORDER Per Bench All these appeals of assessee are directed against orders of CIT(A) XXI, Ahmedabad, CIT(A)-8, Ahmedabad, CIT(A) XXI and CIT(A)-8, Ahmedabad of different dates i.e. 25.7.2014, 1.1.2015, 25.7.2014, 25.7.2014, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f orders of the Tribunal and he submitted that the issue raised in the appeals be decided in view of the decisions of the Tribunal. 6. On the other hand, the ld. Departmental Representative relied on the orders of lower authorities but could not controvert the submissions of ld. Authorised Representative. 7. We have heard the rival submissions and carefully gone through the material placed on record. We find that in the cases of Lions Club of North Surat Charitable Trust vs. ITO in ITA Nos.3274, 3275 3276/Ahd/2014 for Asst. Year 2013-14, the coordinate Bench has decided an identical issue vide its order dated 3rd September, 2015 by following the decision of co-ordinate Bench Amritsar in the case of Sibla Healthcare Private Ltd. vs. DCIT (TDS)-CPC, Ghaziabad in ITA No.90/ASR/2015 for Asst. Year 2013-14 , wherein it has been observed as under :- 4. I find that the issue in all these appeals is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT - ITA No.90/Asr/2015, vide order dated 9th June, 2015 , wherein the Division Bench has inter alia observed as under :- 4. We have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 8. In effect thus, post 1st June 2015, in the course of processing of a TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the fee, if any, shall be computed in accordance with the provisions of section 234E . There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated in so many words in the impugned intimation itself, and, as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. While examining the correctness of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of arithmetical errors and incorrect claims apparent from any information in the statement - Section 200A(1)(a) (b). after making adjustment for interest, if any, computed on the basis of sums deductible as computed in the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
