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TMI Blog2016 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... Yadav, Judicial Member For the Petitioner : Shri A. L. Thakkar, A.R. For the Respondent : Shri R. P. Maurya, D.R. ORDER Per Rajpal Yadav, Judicial Member The assessee is in appeal before us against the order of ld. CIT(A)-8, Ahmedabad dated 04.09.2015 passed for A.Y. 2013-14. 2. Solitary grievance of the assessee is that the ld.CIT(A) has erred in confirming the levy of fee amounting to ₹ 63,600/- under section 234E of the Income Tax Act. 3. The brief facts of the case are that assessee has committed a default with regard to late submission of Form No.24Q for quarter no. 4 for F.Y.2012-13. The return processing unit of the department has imposed a fee of ₹ 63,600/- u/s.234E of the Act on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Sibia Healthcare Pvt. Ltd. Vs. DCIT, ITA No.90/Asr/2015. The order of the Division Bench dated 09.06.2015 read as under: 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition 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(T-IT), Hon ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a statement in accordance with subsection (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in subsection (3) of section 200 or the proviso to sub-section (3) of section 206C which 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy 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 statement . - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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