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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 ..... e Financial year 2012-13 is against the facts and circumstance of the appellant's case and hence opposed to the provisions of the Income tax Act. 2. The learned Commissioner of Income tax (Appeal) has erred in sustaining imposition of late fee amounting to Rs. 80150/- being late fee charged under section 234E of the Income Tax Act read with Section 200A of the Income Tax Act, for the 4th quarter of the financial year 2012-13. 3. The intimation passed u/s 200A of the Income Tax Act 1961, by the Deputy Commissioner of Income Tax, Centralised Processing Cell - TDS, Ghaziabad for the period is against the facts of the circumstances of the appellant's case and hence opposed to the provisions of the Income Tax Act. 4. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement. Against the order of the CIT(A), the assessee has filed the present appeal before the Tribunal. 5. We have heard the learned Departmental Representative and perused the material on record. We find an identical issue has come up for consideration before the Tribunal in the case of Little Servants of Divine Providence Charitable Trust vs. ITO(TDS) reported in 2016 (9) TMI 960-ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under:- "8. We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A(1) of the Act, for clause (c) to (e), the following clauses were substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Amritsar Bench of the Tribunal reads as follows: "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(1)(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of fees on the basis of the provisions of Section 234E. That is not the issue here. The issue is whether such a levy could be effected in the course of intimation under section 200A. The answer is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, we delete the levy of late filing fee u/s 234E of the Act. It is ordered accordingly. 9. In the result, the appeal filed by the assessee is allowed." 5.1 Further, the Karnataka High Court in the case of Fatheraj Singhvi & Ors. Vs. Union of India reported in 289 CTR 602 has held as under: "When the intimation of the demand notices under Section 200A is held to be without authority of law so far as it relates to computation and demand of fee under Section 234E, the question of further scrutiny for testing the constitutional validity of Section 234E would be rendered as an academic exercise because there would not be any cause on the part of the petitioners to continue to maintain the challenge to constitutional validity under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. (Para 27) The appeals are partly allowed to the aforesaid extents" 5.2 Since the facts of the present case are similar to the facts considered by the Karnataka High Court (supra) and by this Tribunal (supra) wherein it was held that there cannot be levy of late fee u/s. 234E for the period prior to 01/06/2015, we are inclined to delete the levy of late fee u/s. 234E of the Act. 6. In the result, the appeal filed by the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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