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TMI Blog2021 (3) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the decision of Hon ble Karnataka High Court in case of Fatheraj Singhvi [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT ]. Late fee under section 234B cannot be levied for a period up to 01/06/2015. In the present years under consideration, interest u/s 234B is not leviable for asst. year 2013-14 2014-15. However for asst. year 2015-16 the amended provisions would be applicable. In respect of asst. year 2015-16, no interest would be chargeable for the first quarter. We therefore direct Ld.AO to delete the addition made under section 234B of the Act in the hands of assessee for the relevant assessment years under consideration. - Decided in favour of assessee. - ITA Nos. 2200 to 2202/Bang/2019 - - - Dated:- 8-3-2021 - SHRI. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of records placed before us. 5. Admittedly, the levy of late fees under section 234E has been exercised under section 200A for period prior to 01/06/2015. We note that the amendment to section 200A of the Act came into effect from 01/06/2015 and is held to be prospective in nature and therefore no computation of fee for the demand or intimation for fee under section 234 E could be made for late deposit of TDS for the assessment years prior to 01/06/2015. This view is supported by the decision of Hon ble Karnataka High Court in case of Fatheraj Singhvi Ors vs UOI reported in (2016) 142 DTR Judgements 281. Hon ble court held as under: 23. In view of the aforesaid observation and discussion, since the impugned intimation given b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 234E, the same has necessitated the appellant to challenge the constitutional validity of Section 234E. When the intimation of the demand notices under Section 200A is held to be without authority of law so far as it relates to computation and demand of fee under Section 234E, we find that the question of further scrutiny for testing the constitutional validity of Section 234E would be rendered as an academic exercise because there would not be any cause on the part of the petitioners to continue to maintain the challenge to constitutional validity under Section 234E of the Act. At this stage, we may also record that the learned counsels appearing for the appellant had also declared that if the impugned notices under Section 200A are set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. Considering the facts and circumstances, no order as to costs . 6. Respectfully following the same, we are of the opinion that, late fee under section 234B cannot be levied for a period up to 01/06/2015. In the present years under consideration, interest u/s 234B is not leviable for asst. year 2013-14 2014-15. However for asst. year 2015-16 the amended provisions would be applicable. In respect of asst. year 2015-16, no interest would be chargeable for the first quarter. We therefore direct Ld.AO to delete the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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