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TMI Blog2016 (2) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... . Year 2013-14. A fee of Rs. 9,000/- has been charged under section 234E of the Act for late submission of Form No.24QQ4 for F.Y.2012-13 relevant to the Asstt. Year 2013-14. In this way, a payment of Rs. 10,530/- has been raised upon the assessee. The facts in ITA No.2727/Ahd/2015 are that interest on late payment of TDS for Rs. 351/- appearing in default summary for Form No.26Q-Q4 of F.Y.2012-13, relevant to the Asstt. Year 2013-14 has been charged. A late fee of Rs. 9,000/- has been charged under section 234E of the Income Tax Act. Accordingly, an amount of Rs. 9,350/- has been raised. 3. Before us, the assessee has challenged levy of fee amounting to Rs. 9,000/- with respect to Form 24Q is being imposed in ITA No.2726/Ahd/2015. Similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hya 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 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 there are no orders from the Hon'ble Courts above retraining us from our adjudication on merits in respect of the issues in this appeal, and as, in our humble understanding, this appeal requires adjudication on a very short legal issue, within a narrow compass of material facts, we are proceeding to dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by 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 paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor, 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 scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of 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 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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