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TMI Blog2022 (4) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... at source, is prospective in nature has came up for adjudication before the Hon ble High Courts of various States. The first decision was rendered by the Hon ble Karnataka High Court in Fatheraj Singhvi v/s Union of India, [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] whereby the Hon ble High Court held that such an amendment is prospective in nature and thus intimation issued under section 200A of the Act for computation and intimation of payment of fee under section 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable. Also see M/S. OLARI LITTLE FLOWER KURIES [ 2022 (2) TMI 1061 - KERALAHIGH COURT] Thus the impugned orders passed by the learned CIT(A) is not sustainable and the late fee levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessing of statements of tax deducted at source under section 200A(1) of the Act for the period prior to 1st June 2015, and thus whether clause (c) to section 200A sub section (1) of the Act, as substituted by Finance Act, 2015, is retrospective in nature. 5. The brief facts of the case are: The assessee filed its quarterly TDS statement in Form no.26Q (Quarter 1 to Quarter 4 for F.Y. 2014 15) and in Forms no.24Q and 26Q (Quarter 1 for F.Y. 2015 16) late for which Income Tax Officer (TDS), Kalyan, had imposed the late filing fee under section 234E of the Act as per the details mentioned below: FORM F.Y. QTR Due Date Date Of Filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Aggrieved with the levy of interest under section 234E of the Act vide intimation under section 200A of the Act, the assessee preferred separate appeals before the learned CIT(A). Vide separate impugned orders dated 22.10.2019, the learned CIT(A) by treating the amendment to section 200A sub section (1) of the Act, whereby clause (c) was substituted by the Finance Act, 2015, w.e.f. 1st June 2015, as retrospective, dismissed the appeals filed by the assessee. 7. The learned D.R. vehemently relied on the order passed by the lower authorities. 8. We have considered the submissions of the learned D.R. and perused the material available on record. Section 234E of the Act provides for levy of fee for default in furnishing any stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct while processing of statement of tax deducted at source, is prospective in nature has came up for adjudication before the Hon ble High Courts of various States. The first decision was rendered by the Hon ble Karnataka High Court in Fatheraj Singhvi v/s Union of India, [2016] 73 taxmann.com 252 (Kar.), whereby the Hon ble High Court held that such an amendment is prospective in nature and thus intimation issued under section 200A of the Act for computation and intimation of payment of fee under section 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable, by observing as under: 21. However, if Section 234E providing for fee was brought on the state book, keeping in view the aforesaid pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel for respondent-Revenue that insertion of clause (c) to (f) under Section 200A(1) should be treated as retroactive in character and not prospective. 22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Olari Little Flower Kuries Pvt. Ltd. v/s Union of India, [2022] 134 taxmann.com 111 (Ker.), wherein the Hon ble Kerala High Court had taken into consideration both the aforesaid decisions passed by the Hon ble Karnataka High Court as well as Hon ble Gujarat High Court. The Hon ble Kerala High Court concurring with the decision passed by the Hon ble Karnataka High Court in Fatheraj Sanghvi (supra) held that the provisions of section 200A of the Act as amended by Finance Act, 2015, enable computation of fee payable under section 234E of the Act at the time of processing of statement of TDS, is prospective in nature from 01.06.2015 and thus intimation issued under section 200A of the Act dealing with the fee under section 234E for belated fili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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