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TMI Blog2017 (12) TMI 1623X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals does not stand and the demand raised by charging the fees under section 234E of the Act is not valid and the same is deleted. The grounds of appeal raised by the assessee are thus, allowed. Period of limitation - delay in filing appeal - Held that:- CIT(A) had taken the date of intimation under section 200A(3) dated 07-08-2014 and computed the delay in filing the appeal late before him. The assessee had filed the appeal before the CIT(A) against the order passed under section 154. The said application for rectification under section 154 was filed on 08-06-2017/09- 03-2017 in the respective years. The said application was decided by the AO on 09-06-2017. The assessee filed an appeal against the dismissal of the rectification applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order u/s 154 passed by the DCIT, CPC (TDS), Ghaziabad and thereby confirming the levy of late fee u/s 234E of ₹ 4,000/- in the intimation generated u/s 200A passed in respect of the TDS statement filed in Form 24Q for Quarter 3 of A.Y.2013 -14. 2] The learned CIT(A) failed to appreciate that in respect of the TDS statements filed for the period prior to 01.06.2015, the late fee u/s 234E could not have been levied in the intimation order u/s 200A and hence, the levy of late fee in respect of the TDS statement filed in the instant case for Quarter 3 of A.Y.2013 - 14 was not justified in the intimation passed u/s 200A of the Act. 3] Without prejudice to the above ground, it is submitted that the TDS had been duly deposited wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly, in the present appeals, the TDS returns were filed belatedly. The Assessing Officer while processing the TDS returns issued intimation to the respective assessee under section 200A of the Act and levied late filing fees under section 234E of the Act. Thereafter, the assessee moved an application online for rectification under section 154 of the Act and the Assessing Officer for the respective quarters in the respective assessment years has passed the orders under section 154 of the Act. 6. In appeal, the CIT(A) held that the Assessing Officer was empowered to raise the said demand under section 234E of the Act while issuing intimation under section 200A of the Act. 7. The issue which arises in the present set of appeals is aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted. The intimation issued by the Assessing Officer was beyond the scope of adjustment provided under section 200A of the Act and such adjustment could not stand in the eye of law. 10. The said proposition has been applied in the next bunch of appeals with lead order in Vidya Vardhani Education and Research Foundation in ITA No.1887 to 1893/PUN/2016 and others relating to assessment years 2013-14 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) erred in upholding the order u/s 154 by the ACIT, CPC (TDS), Ghaziabad and thereby confirming the levy of late fee u/s 234E of ₹ 25,400/- in the intimation generated u/s 200A dated 07.08.2014 passed in respect of the TDS statement filed in Form 24Q for Quarter 4 of A.Y.2013 - 2] The learned CIT(A) failed to appreciate that the levy of late fee u/s 234E in the intimation u/s.200A dated 07.08.2014 was bad in law in view of the binding decisions of Hon 'ble Jurisdictional ITAT Pune in the case of Gajanan Constructions Ors. v. DCIT [161 ITD 313] dated 23.09.2016 and Maharashtra Cricket Association v. DCIT [ITA No.560/PN/2016] dated 21.09.2016 and hence, the late fee u/s 234E levied in the instant case ought to have been dele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of two and half years. The CIT(A) had taken the date of intimation under section 200A(3) dated 07-08-2014 and computed the delay in filing the appeal late before him. However, the assessee had filed the appeal before the CIT(A) against the order passed under section 154 of the Act. The said application for rectification under section 154 was filed on 08-06-2017/09- 03-2017 in the respective years. The said application was decided by the Assessing Officer on 09-06-2017. The assessee filed an appeal against the dismissal of the rectification application filed under section 154 of the Act. The said fact is clear from the perusal of Form No.35 with special reference to Column 2(a) and 2(b). In the entirety of the above said facts and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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