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TMI Blog2019 (4) TMI 1895X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2015, w.e.f. 01.06.2015 amendment was brought u/s.200A, wherein levy of fee u/s.234E has been prescribed. Levy of fee u/s.234E cannot be levied on such kind of default before 01.06.2015. See MEGHNA GUPTA [ 2018 (10) TMI 355 - ITAT DELHI ] - Accordingly, appeal of the assessee is allowed. - I.T.A. No. 7473/DEL/2018 - - - Dated:- 26-4-2019 - SHRI AMIT SHUKLA, JUDICIAL MEMBER For the Appellant : Shri Sachin Goyal, CA. For the Respondent : Shri S.L. Anuragi, Sr.D.R. ORDER The aforesaid appeal has been filed by the assessee against the impugned order dated 13.09.2018 passed by the Commissioner of Income Tax (Appeals), Hisar in relation to order passed u/s.221 for the Assessment Year 2015-16. In the grounds of appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited the TDS deducted for the financial year 2015- 16 in time. However, for the three quarters assessee could not submit the TDS return on time. The reason stated by the assessee was that the tax consultant had not submitted the return in time. The Assessing Officer has levied the fees u/s.234E, whereby if a person fails to file the TDS return on or before due date prescribed, then such an adjustment can be made only in terms of Section 200A. It was only by the Finance Act, 2015, w.e.f. 01.06.2015 amendment was brought u/s.200A, wherein levy of fee u/s.234E has been prescribed. This precise issue has come up for consideration before this Tribunal in the case of Meghna Gupta (supra) wherein the Tribunal had observed and held as under: F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eit on 5.4.2014 and. on the same date, statement has also been filed. The relevant provision of section 200(3) read with rule 31A (4A) only refers to filing of 'challan cum statement' after the tax has been paid. The word challan in the said rule indicates that the tax must stand paid and that is how form 26QB is generated. Thus, here in this case, it cannot be held that there is any violation of section 200(3). In any case, the levy of fee u/s 200A in accordance with the provision of section 234E has come into the statute w.e.f. 1.6.2015. Since the challan and statement has been filed much prior to this date, therefore, no such tax can be levied u/s 200A. This has been clarified and held by Hon'ble Karnataka High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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