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TMI Blog2022 (3) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. Respectfully following Shri Fatehraj Singhvi and Ors [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] and our own finding in the case of Sudershan Goyal [ 2018 (5) TMI 1626 - ITAT AGRA] 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. Appeal of assessee allowed. - ITA No.128 to 135/Agr/2021 - - - Dated:- 22-3-2022 - Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member For the Appellant : Ashok Vijaya Wargiya, C.A. For the Respondent : Sh. Waseem Arshad, Sr. D.R. ORDER PER BENCH:- This bunch of appeals is directed against the order of ld. CIT(A),against uphol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On similar facts, the same issue has been adjudicated by the Co-ordinated bench ITAT Agra,in the case of Sudershan Goyal vs. DCIT (TDS) in ITA No. 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: 3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on Rajesh Kaurani vs. UOI , 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in Rajesh Kaurani (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving 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 of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest. 6. In view of the above, respectfully following Shri FatehrajSinghvi and Others (supra), Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS) , order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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