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TMI Blog2016 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in favour of assessee. - ITA No. 3360/Ahd/2014, ITA No. 3362/Ahd/2014, ITA Nos. 3363-64/Ahd/2014, ITA No. 3369/Ahd/2014, ITA Nos. 3371-72/Ahd/2014 - - - Dated:- 16-10-2015 - Shri Anil Chaturvedi, Accountant Member and Shri S. S. Godara, Judicial Member For The Revenue : Shri Pradip Kr. Majumdar, Sr. D.R. For The Assessee : None ORDER PER BENCH:- These six appeals filed at different assessees behest for assessment year 2013-14, arise from separate orders of the CIT(A)-IV, Surat in case nos. CAS-IV/119,135,133, 134, 146, 128 127/13-14 dated 29-09-2014 upholding levy of late filing fees amounting to ₹ 9,620/-, ₹ 74,210/- ₹ 15,320/-, ₹ 24,260/-, ₹ 20,480/-, ₹ 19,170/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon ble High Courts, including Hon ble Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(TIT), Hon ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Union of India [WP No. 1981 of 2014] and of Hon ble Bombay High Court in the case of Rashmikant Kundalia Vs Union of India [WP No. 771 of 2014], granting stay on the demands raised in respect of fees under section 234E. The full text of these decisions were not produced before us. However, as admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be 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 Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of this Act; (2) For the purposes of processing of statements under sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said subsection. 7. By way of Finance Act 2015, and with effect from 1st June 2015, there is an amendment in Section 200A and this amendment, as stated in the Finance Act 2015, is as follows: In section 200A of the Income-tax Act, in sub-section (1), for clauses (c) to (e), the following clauses shall be substituted with effect from the 1st day of June, 2015, namely:- (c) the fee, if any, shall be computed in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount 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 statement . - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10. In view of the above discussions, in our considered view, the adjustment in respect of levy of fees under section 234E was indeed beyond the scop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f accordingly. 5. When the above judicial precedent was brought to the notice of the ld. Departmental Representative, he did not have much to say except to place his reliance on the orders of the authorities below. He fairly did not dispute that the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June,, 2015 and the impugned order was passed much before that date. 6. In view of the above discussions and bearing in mind entirety of the case, I hereby delete the levy of late filing fees in all these three appeals under section 234E of the Act by way of impugned intimation issued. The assessee gets the relief accordingly. The Revenue fails to point out any distinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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