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TMI Blog2016 (9) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of fee under section 234E of the Act. - Decided in favour of assessee. - ITA No 258/Coch/2016, Stay Petition No. 37/Coch/2016 - - - Dated:- 9-9-2016 - Shri B P Jain, AM And George George K, JM Assessee By Sh Joy Kuriakose Revenue By Sh A Dhanaraj, Sr DR ORDER Per George George K, JM This appeal, at the instance of the assessee is directed against the CIT(A) s order dated 21.3.2016. The relevant assessment year is 2013-14. The assessee has also filed a stay petition seeking stay of recovery of outstanding tax arrears amounting to ₹ 66,080/-. ITA No 258/Coch/2016 2 There is a delay of 3 days in filing this appeal. The assessee society had filed condonation petition along with an affidavit of Sr. Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax, CPC- TDS, TDS CPC Uttar Pradesh dated July 102015 for your review and on which case I base my arguments 6. In view of the above submissions order Uls 200A of the Act imposing late fees Vis 234E has to be cancelled and quashed. 5 The briefly stated the facts of the case are as follows: The assessee is a charitable society registered /s 12A of the I T Act. It is also having exemption u/s 80G(v) of the I T Act. The assessee society had deducted tax from payments made to contractors and filed TDS statement for the same. While processing the TDS statement, the Dy Commissioner of Central Processing Cell (TDS) observed that there is a delay in filing the statement and imposed late fee u/s 234E of the Act amounting to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uctor in pursuance of the determination under clause (d) shall be granted to the deductor. 8.1 Thus, post 1st June 2015, in the course of processing of a TDS statement and issuance of intimation u/s 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 section234E . Prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E of the Act. 8.2 This issue has been elaborately considered by the Amritsar Bench of the Tribunal in the case of Sibia Healthcare (P) Limited Vs. Deputy Commissioner of Income Tax (2015) 61 Taxmann.com 70 and held that levy of fee u/s. 234E is beyond the scope o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act 8.3. The Ahmedabad Bench of the Tribunal, in the case of Lions Club of North Surat Charitable Trust Vs. Income Tax Officer, (TOS)-II 2015(9) TMI 1231 and the Chennai Bench of the Tribunal in the case of Smt. G. Indhrani Vs. Deputy Commissioner of Income Tax, Centralized Processing Cell(TDS) (2015) 60 Taxmann.com 312 have followed the views taken by the Amritsar Bench of the Tribunal and decided the issue in favour of the assessee. 8.4 In view of the aforesaid reasoning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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