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TMI Blog2019 (1) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 and 1st Quarter i.e. 01/04/2015 to 31/05/2015 were prior to 01/06/2015. Therefore, respectfully following the said decision of M/S. TERRA INFRA DEVELOPMENT LIMITED[ 2018 (10) TMI 285 - ITAT HYDERABAD ] we set aside the order of CIT(A) and direct the AO to delete the fees levied u/s 234E. With regard to TDS returns filed after 01/06/2015, the fees levied u/s 234E is applicable. Decided partly in favour of assessee. - Smt. P. Madhavi Devi, Judicial Member And Shri S. Rifaur Rahman, Accountant Member Assessee by: Shri A.V. Raghuram Revenue by: Smt. Matta Padma ORDER S. Rifaur Rahman, All these appeals filed by assessee are directed against a common order of CIT(A) 8, Hyderabad, dated, 18/09/2017 for AYs 2013-14 to 2016-17. As identical is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deleted. 4. Before the CIT(A), the AR of the assessee contended that the provisions to include late fee u/s 234E in the intimation u/s 200A of the Act came into effect only through the Finance Act, 2015 w.e.f. 01/06/2015 and, hence, prior to 01/06/2015 such inclusion of late fee u/s 234E in the intimation u/s 200A is not permissible under the law. For this contention, he relied on various case law, which were extracted by the CIT(A) at page 2 of his order. 5. After considering the submissions of the assessee, the CIT(A) relying on the judgement of Hon ble Gujarat High Court in the case of Rajesh Kourani Vs. UOI, [2017] 83 Taxmann.com 137 confirmed the late filing levy u/s 234E by the ACIT CPOC TDS. 6. Aggrieved by the orders of CIT(A), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the relevant para is reproduced hereunder: 10. Now coming to the merits of the case, we find force in the argument of the learned Counsel for the assessee that prior to 01.06.2015, there was no mandate, as per the Statute, to make any adjustment on account of levy of fees u/s 234E while processing TDS returns u/s 200A. We have taken note of the order of the Hon'ble Gujarat High Court holding the amendment made to section 200A w.e.f. 01.06.2015, giving power to make adjustment on account of fees u/s 234E while processing returns u/s 200A to be retrospective in nature, stating that this power given to the AO is a machinery provision while the substantive provision of the power to levy fees u/s 234E was always there on the Statute from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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