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TMI Blog2016 (2) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 234E is unsustainable in law. We, therefore, delete the impugned levy of fee under section 234E of the Act. - Decided in favour of assessee. - ITA No. 3358/Ahd/2014 - - - Dated:- 3-2-2016 - Shailendra K. Yadav (Judicial Member) For the Petitioner : None-Written Submissions For the Respondent : D. V. Singh ORDER Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, 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 Karnataka 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 subsection (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 cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low. 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. 1 st June, 2015 and the impugned order was passed much before that date. 6. In view of the above discussions and hearing in mind entirety of the case, we 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. 2.1 Nothing contrary was brought to my knowledge on behalf of the Revenue. Facts being similar, so following the same reasoning I am not inclined to concur with the findings of the CIT(A). Therefore, respectfully following the decision of Coordinate B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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