2022 (3) TMI 1275

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..... bunch of appeals is directed against the order of ld. CIT(A),against upholding levy of fee u/s 234E of the Income Tax Act, 1961(hereinafter short the 'Act'). 2. Since, there is a common issue being involved in all these appeals, hence they are being disposed of by this consolidated order for the sake of convenience and brevity. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue .....

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..... in respect of levy of fee u/s 234E. As such, as per the assessee, in respect of TDS statement filed for a period up to 31.03.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. The details of the TDS deduction and statement filed by the assessee are on record and the same had not been disputed by the revenue is reproduced hereunder: 5. On similar facts, the same issue .....

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..... in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra) .....

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..... ctive effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise .....

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..... l is reversed. The levy of the fee is cancelled." 6. In the above view, respectfully following 'Shri Fatehraj Singhvi and Ors' (Supra), and our own finding in the case of 'Sudershan Goyal' (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed and the fee so levied under section 234E of the Act is cancelled. 7. In the result, all the appe .....

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