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TMI Blog2021 (8) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... form 24Q of Financial Year 2012-13 and 2013-14 u/s. 200A r.w.r. 234E of the I.T. Act. 3. The brief fact of the case is that ACIT CPC TDS, Gaziabad, the Assessing Officer has levied fees u/s. 234E of the Act for delay in furnishing the submission of tax deduction at source and levied fees u/s. 234E of the Act to the amount of Rs. 89,065/-. 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee after referring the decision of Hon'ble Jurisdictional High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 taxmann.com 137 (Guj). The relevant part of the decision of ld. CIT(A) is reproduced as under:- "5.1 I have carefully gone through the facts of case and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Gujarat High Court while comprehensively dealing with the issue have clearly held that under no circumstances a machinery provision can override the charging provision. Relevant part of the decision is reproduced as below:- "19. In plain terms, section 200A of the Act is machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustment, which are as noted earlier, arithmetical or prima-facie in nature. With effect from 01.06.2015, this provision specifically provides for computing the fee payable under section 234E of the Act. On the other hand, section 234E is a charging provision creating a charge for levying fee for certain default in filing the statements. Under no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open for the Revenue to charge the fee in terms of section 234E of the Act. By amendment, the adjustment was brought within the fold of section 200A of the Act. This would have one direct effect. An order passed under section 200A of the Act is rectifiable under section 154 of the Act and is also appealable under section 246A. in absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to 'any rectification or appeal. Upon introduction of the recasted clause (c), this situation also would be obviated. Even prior to 01.06.2015, it was always open for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, the asset was in the nature of goodwill. The Supreme Court referring to various provision concerning charging and computing capital gain observed that none of the these provisions suggest that they include an asset in the acquisition of which no cost can be conceived. In such a case, the asset is sold and the consideration is brought to tax, what is charged is a capital value of the asset and not any profit or gain. This decision therefore would not apply in the present case." The judgment of Hon'ble ITAT relied upon by the appellant in the case of Tanish Industries Pvt. Ltd. (Supra) was delivered to prior to the judgment of Hon'ble High Court. In view of the above clear position of law and respectfully following the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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