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TMI Blog2019 (1) TMI 1711X X X X Extracts X X X X X X X X Extracts X X X X ..... to determine fee u/s 234E of the Act and is prospective in nature. Hence no computation of fee for demand or intimation for fee u/s 234E could be made for TDS deducted for assessment year prior to 01.06.15. Moreover, no contrary judgments have been brought on record before us in order to controvert or rebut the legal proposition set out in DHARAM DEEP PUBLIC SCHOOL, U/S DHARAM DEEP EDUCATIONAL AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was claimed by the assessee that the TDS amount, including interest on late payment, were for a period prior to the date on which provisions of levy of late fees was made applicable. As per submission of Ld. AR, the amendment made u/s 200A of the Act had prospective effect and hence, no computation of late fee could be made for tax deducted at source for a period prior to 1st June 2015 and thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for raising and demanding the late fees through an intimation u/s 200A of the Act, but the fee for default in not timely furnishing the TDS statement had already existed in the Form of section 234E of the Act w.e.f 01.07.12. Therefore, the levy of late fee u/s 234E of the Act cannot be assailed by the assessee. 5. We have also gone through the judgments in the case of Rohil Singhal Vrs. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary judgments have been brought on record before us in order to controvert or rebut the legal proposition set out in the above cited judgments (supra). Thus, keeping in view the above discussion and also bearing in mind, the entirety of the fact and settled legal position, the impugned levy of fee u/s 234E of the Act in the present case is unsustainable in law. We, therefore, uphold the grievanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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