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TMI Blog2019 (12) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1961 (hereinafter called as the 'Act') as per the details given below. 2. As all the above appeals under consideration involved similar and identical issue therefore, for the sake of brevity, ITA No.657/Asr/2019 (A.Y.2013-14) and its facts, shall be taken into consideration as a lead case and result of the same shall apply mutatis mutandis to all appeals under consideration. SL. No. Appeal Number & Asst. Year Date of CIT(A) order Office of CIT(A) 1. ITA No.657/Asr/2019- (A.Y.2013-14) 21.08.2019 CIT(A)-1, Jal. 2. ITA No.658/Asr/2019 -Do- -Do- -Do- 3. ITA No.659/Asr/2019 -Do- -Do- -Do- 4. ITA No.660/Asr/2019 (A.Y.2014-15) -Do- -Do- 5. ITA No.661/Asr/2019 (A.Y.2013-14) -Do- -Do- 6. ITA No.662/Asr/2019 -Do- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of finance Act, 2015 which came into effect from 1st June 2015. The question arise as to whether the late can be imposed for the period prior to 1st June 2015 when the Amendment was made vide Finance Act 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015. 7. The Co-ordinate Bench in the case of M/s M.G.N. Khalsa High School, Jalandhar vs. ACIT, CPV Cell-TDS, Ghaziabad in ITA Nos.16,17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also taken into consideration the said judgment of the Gujrat High Court in Rajesh Kourani (supra) and other judgments of various High Courts on the identical issue and held, the provisions of charging fee under section 234E for default in fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st June, 2015 and construed that substitution made by Clause (c) to (f) of sub-section (1) of Sec. 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand u/s 200A for computation and intimation for the payment of fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period of the respective Asst. Year prior to 1st June, 2015. 10. Considering the facts of the instant case are identical to the facts of the orders passed by Hon'ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. vs. Union of India (supra), and by the ITAT, Amritsar Bench in M/s. M.G.N. Khalsa High School, Jalandhar (supra) and in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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