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TMI Blog2017 (12) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... see. - I.T.A. No.3091/Ahd/2015 - - - Dated:- 13-12-2017 - Shri S.S. Godara, Judicial Member Shri Pradip Kumar Kedia, Accountant Member Appellant by : Shri P.M. Mehta with Shri G.M. Thakor, ARs Respondent by : Shri Prasoon Kabra, Sr.DR ORDER Pradip Kumar Kedia - AM: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax(Appeals)-8, Ahmedabad [CIT(A) in short] dated 02/09/2015 arising in the intimation passed under s.200A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) dated 02/09/2015 for quarter-4 of the Financial Year (FY) 2013-14 relevant to Assessment Year (AY) 2014-15. 2. The only ground raised in the present appeal r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertainment Pvt.Ltd.(supra) which is squarely applicable to the facts of the case. 6. We have duly considered the rival contentions and gone through the record carefully. We deem it pertinent to take note of the lucid enunciation of law and facts made by the ITAT, Amritsar while deleting the charging of late fee u/s. 234E of the Act. The findings reads 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 Mapi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (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 sub-section (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 Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial year in which the statement is filed. Explanation : For the purposes of this sub-section, an incorrect claim apparent from any information in the statement shall mean a claim, on the basis 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so many words in the impugned intimation itself, and, as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. The assessee gets the relief accordingly. 7. There is no disparity on facts, respectfully following the order of ITAT, Amritsar. We allow these all appeals and delete the late fee charged from the assessee u/s. 234E of the Act. 7. In view of the parity of the facts, we respectfully follow the decision of the Coordinate Bench and direct the Assessing Officer (AO) to delete the late filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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