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TMI Blog2020 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... id not contemplate levy of fee under section 234E of the Act. Therefore, it was held, even-though section 234E of the Act was in the statute prior to 01.06.2015, however, in absence of any enabling provision, no fee under section 234E of the Act can be levied for late filing of TDS statement for any period prior to 01.06.2015. The same view was expressed in case of Fatheraj Sanghvi Ors [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] - In fact, in case of Emsons Exim Pvt. Ltd. [ 2019 (8) TMI 1461 - ITAT MUMBAI] by majority view it was held that levy of fee under section 234E of the Act cannot be made in respect of a period prior to 01.06.2015 while processing the TDS statement under section 200A of the Act. Admittedly, no decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals, however, only common issue arising in all the appeals is with regard to fee levied under section 234E of the Act while processing the statements of tax deducted at source under section 200A of the Act for various quarters relating to Financial Year 2012-13, 2013-14 2014-15. 4. When the appeals were called for hearing, no one was present on behalf of assessee to represent the case. However, considering the nature of dispute, we proceed to dispose of the appeal ex-parte qua the assessee after hearing the ld. Departmental Representative. 5. We have heard the ld. Departmental Representative and perused the material available on record. Briefly the facts are, the assessee is stated to be a Government of Tamil Nadu undertaking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act contemplating levy of fee for late filing of TDS statement was introduced to the statute w.e.f 10.07.2012. However, no such corresponding amendment was made to section 200A of the Act empowering the authority concerned to levy fee under section 234E of the Act, while processing the TDS statement. By Finance Act 2015 Clause-(c) to section 200A(1) was introduced w.e.f. 01.06.2015 empowering the authority concerned to levy fee under section 234E of the Act while processing the TDS statement under section 200A of the Act. Therefore, prior to 01.06.2015 there was no specific provision under section 200A of the Act for levy of late filing fee under section 234E of the Act. Thus, taking note of the aforesaid factual position, different benches ..... X X X X Extracts X X X X X X X X Extracts X X X X
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