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TMI Blog2016 (1) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-12-2015 - Rajpal Yadav, JM And Manish Borad, AM For the Appellant : Shri Himanshu Shah For the Respondent : Mr Lal Philips, SR ORDER Per Rajpal Yadav, Judicial Member The present two appeals are directed at the instance of the assessee against common order of the CIT(A)-8, Ambawadi, Ahmedabad dated 24.8.2015 passed in the Asstt.Year 2013-14. 2. The grievance of the assessee is that the ld.CIT(A) has erred in confirming the levy of fees amounting to ₹ 4,000/- in Quarter No.3 pertaining to Form No.26Q relevant to the F.Y.2012-13. The assessee has submitted TDS statement under section 200(3). These statements were filed by the assessee beyond the prescribed due date. The ld.AO who processed these returns imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority has not adjudicated the issue on merit, therefore, in normal circumstances, we ought to have set aside the issue to the file of the CIT(A), but along with these two appeals, we have heard six more appeals on identical issues. The issue in dispute is squarely covered by the decision of the ITAT, Amristar Bench in the case of Sibia Healthcare Pvt. Ltd. VS. DCIT, ITA No,.90/Asr/2015, which has been followed by the ITAT, Ahmedabad Bench in the case of Indian Overseas Bank Vs. DCIT, Ghaziabad in ITA No.3271/Ahd/2014. The Tribunal has held that while processing the TDS return under section 200A, the AO was not authorized to make adjustment by raising the demand under section 234E also. The discussions made by the Tribunal are as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a narrow compass of material facts, we are proceeding to dispose of this appeal on merits. 5. We may produce, for ready reference, section 234E of the Act, which was inserted by the Finance Act 2012 and was brought into effect from 1st July 2012. This statutory provision is as follows: 234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues. (2) The amount of fee referred to in sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor. 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees on the basis of the provisions of Section 234E. That is not the issue here. The issue is whether such a levy could be effected in the course of intimation under section 200A. The answer is clearly in negative. No other provision enabling a demand in respect of this levy has been pointed out to us and it is thus an admitted position that in the absence of the enabling provision under section 200A, no such levy could be effected. As intimation under section 200A, raising a demand or directing a refund to the tax deductor, can only be passed within one year from the end of the financial year within which the related TDS statement is filed, and as the related TDS statement was filed on 19th February 2014, such a levy could only have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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