9911796707
TMI Blog2020 (1) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... Form 26Q for the third quarter of financial year 2012-13 i.e the period prior to 01.06.2015 (the cut of date from which the amendment enabling levy of fees under Sec. 234E was made available in Sec.200A,therefore, we are of the considered view, that in the backdrop of the aforesaid settled position of law, as per which, in the course of the processing of a statement of tax deducted at source under Sec.200A no fees under Sec.234E could be charged for the period prior to 01.06.2015, the aforesaid fees for late filing of TDS statement by the assessee cannot be sustained and is liable to be vacated. Accordingly, we set aside the late filing fee under Sec.234E of ₹ 4,600/- levied by the A.O in the case before us. Resultantly, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to see her ailing mother during the period 25.09.2016 to 09.10.2016. Apart therefrom, it was observed by the CIT(A) that the assessee after having been intimated by his office that filing of an appeal manually was no more permissible, had thereafter electronically filed the appeal only as on 14.02.2017. Further, on the basis of the details gathered by the CIT(A) from the CPC-TDS, it was noticed by him that the TDS statement for the third quarter (Form No. 26Q) for the financial year 2012-13 was processed by CPC on 16.06.2013. It was observed by the CIT(A), that the resultant intimation generated under Sec. 200A was sent to the assessee on 20.06.2013. Observing, that the aforesaid facts so gathered from the CPC clearly militated against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the levy of fees was made available in Sec.200A. On the basis of his aforesaid observations the CIT(A) dismissed the appeal of the assessee. 4. The assessee being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. We have heard the authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record, as well as the judicial pronouncements relied upon by them. We shall first advert to the observations of the CIT(A) as regards the delay involved in filing of the appeal by the assessee before him. As is discernible from the order of the CIT(A), it was concluded by him that the delay involved in filing of the appeal by the assessee worked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to dislodge the aforesaid claim off the assessee. Accordingly, on the basis of the aforesaid facts, the delay involved in manual filing of appeal by the assessee on 10.10.2016, i.e computed from 29.08.2016, stands worked out at 12 days. Insofar the delay of 12 days that was involved in filing of the manual appeal before the CIT(A) is concerned, we have perused the explanation of the assessee. In our considered view, as the assessee during the relevant period was attending to her ailing mother at Indore and was not available in the city, therefore, there was a justifiable reason for the delay in filing of the appeal before the CIT(A). On the basis of the aforesaid facts, we are of the considered view that the CIT(A) had on the basis of misc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 01.06.2015 in the intimations made under Sec. 200A was without authority of law and the fees therein levied was liable to be deleted. Apart therefrom, we find that the issue involved in the appeal before us is also covered by an order of the ITAT, Amritsar in the case of Tata Rice Mills Vs. ACIT (CPC), TDS Ghaziabad (ITA No. 395/ASR/2016; dated 25.10.2017. In the aforementioned case, it was observed by the Tribunal that the assessee had fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the third quarter of financial year 2012-13 i.e the period prior to 01.06.2015 (the cut of date from which the amendment enabling levy of fees under Sec. 234E was made available in Sec.200A,therefore, we are of the considered view, that in the backdrop of the aforesaid settled position of law, as per which, in the course of the processing of a statement of tax deducted at source under Sec.200A no fees under Sec.234E could be charged for the period prior to 01.06.2015, the aforesaid fees for late filing of TDS statement by the assessee cannot be sustained and is liable to be vacated. Accordingly, we set aside the late filing fee under Sec.234E of ₹ 4,600/- levied by the A.O in the case before us. 5. Resultantly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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