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TMI Blog2018 (9) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... sible adjustments contemplated under section 200A. 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.145/Coch/2017 - - - Dated:- 17-9-2018 - Shri Chandra Poojari, AM And Shri George George K, JM For The Appellant : None For The Respondent : Smt.A.S. Bindhu ORDER Per George George K., JM This appeal at the instance of the assessee is directed against CIT(Appeals) s order dated 30.12.2016. The relevant financial year is 2012-2013 (4th Quarter). 2. The grounds raised by the assessee read as follows:- 1. The appellate order passed by the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. For the above and for other reasons to be adduced at the time of hearing it is prayed that justice be done to the appellant by setting aside the order appealed against. 3. The brief facts of the case are as follows:- There was a delay in filing the TDS statement in Form No.24Q for the 4th Quarter for the Financial Year 2012-2013. The TDS Central Processing Cell, Ghaziabad, imposed fee u/s 234E of the Income-tax Act, 1961 as per the intimation u/s 200A of the I.T.Act amounting to ₹ 80,150. 4. Aggrieved by the imposition of fee u/s 234E of the I.T.Act, the assessee preferred an appeal to the first appellate authority. The CIT(A) dismissed the appeal of the assessee and observed that in view of the provisions of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d); and (f) the amount of refund due to the deductor 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 section 234E . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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, 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, (TDS)-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidity of Section 234E of the Act. (Para 25) Under these circumstances, no further discussion would be required for examining the constitutional validity of Section 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. (Para 26) In view of the aforesaid observations and discussion, the impugned notices under Section 200A of the Act for computation and intimation for payment of fee under Section 234E as they relate to for the period of the tax deducted prior to 1.6.2015 are set aside. It is clarified that the present judgment would not be interpreted to mean that even if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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