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TMI Blog2012 (5) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... 52,10,873/- made by the Assessing Officer u/s. 40(a)(ia) on account of late deposit of TDS made *by the assessee with respect to rent, commission and maintenance expenses not appreciating fact that the amendment brought in the Income Tax Act u/s. 40(a)(ia) was only effective from 01.4.2010 and not retrospective in nature. 2. The appellant craves to add, amend or modify the ground of appeal at any time." 3. In this case Assessing Officer noted that as per column 27(b) of the Audit Report the following TDS has been deposited late. Amount of Tax Deducted / collected at source (in Rs.) Due date for remittance to Government Details of payment; Date/ (in Rs.) 2,869/- 7/8/2007 23/9/2008 8,180/- 7/9/2007 23/9/2008 3,881/- 7/10/2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in sub section (1) of section 139. 4.1 Referring to the above, assessee submitted that the aforesaid section is attracted in either of the following situations:- a) If the TDS is deductible but has not been deducted. b) If the TDS has been deducted but has not been paid before 30.9.2008. 4.2 It was submitted neither of the situations is attracted in the case of the assessee. The deductible tax has been deducted and the deducted tax has been deposited before 30.9.2008. 4.3 Assessee further placed reliance on the following case laws:- a) Calcutta High Court in the C.I.T., Kol-XI, Kol vs. Virgin Creations (ITA No. 302 of 2011, GA 32000/2011). b) ITAT, Mumbai 'B' Bench in Bansal Parivahan (India) Pvt. Ltd. vs. ITO (2011) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llied Motors (P) Ltd. (supra) and Alom Extrusions Ltd. (supra) and the same therefore would apply retrospectively w.e.f. 1st April, 2005. In the case of R.B. Jodha Mal Kuthiala vs. C.I.T. (1971) 82 ITR 570 (Supreme Court), it was held by the Hon'ble Supreme Court that a proviso which is inserted to remedy intended consequences and to make the provisions workable, requires to be treated as retrospective in operation so that a reasonable interpretation can be given to the section as a whole. In the present case, the amount of TDS from the freight charges during the period 1st April, 2005 to 28th Feb, 2006 was paid by the assessee in the months of July and August, 2006 i.e., well before the due date of filing of its return of income for the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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