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TMI Blog2022 (5) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the A.O and the intimation were issued after making adjustment on account of late fee u/s 234E of the Act. We are of the opinion that in Block Development Officer [ 2020 (6) TMI 565 - ITAT JAIPUR] and in Sree Narayana Guru Smaraka Sangam Upper Primary School [ 2017 (1) TMI 1105 - KERALA HIGH COURT] also have held that fee can be levied u/s 234E in terms of section 200A, where the date of filing of TDS statement and date of intimation are much after 1-6-2015 CIT(A) is justified in confirming the late fee levied by the AO u/s. 200 A r.w.s. 234 E since the defaults made by the assesee are after 1-6-2015. Accordingly we uphold the order of the Ld. CIT(A) and the fee levied u/s. 234 E, is directed to be confirmed. - Decided a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee. 3. The Tax was deducted Deposited in time, the only default is delay in filing of the return ,the alleged delay in filing the TDS statement has not resulted in any loss of revenue to the department and, therefore, the default, if any, was purely venial breach. The assessee was being____ GOVT. ORGANISATION_____ working in public interest and there was no mala fide intention of not filing the TDS return at source within time. That when the TAX has been deposited in time. There could not have any object or intention as the part of assessee not to submit the return in time. 4. It is also relevant to note that the law has not made any person responsible, to deposit late fee, in case of default in depositing late fee along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails of defaults are given in the justification report which is available in your account on TRACESS (www.rdscpe.gov.in). The Brief summary of sum payable is mentioned as below on sample basis: Sl. No. Type of Default Default Amount Amount reported as interest/others claimed in the statement (Rs.) Payable (Rs.) 1. Short payment 0.00 0.00 0.00 2. Interest on payments defaults u/s 201(1A)/206C(7) 2(a) Interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, statement of facts and grounds of appeal carefully. It is seen from the intimation issued u/s 200A that the TDS statement for the 3rd quarter of the F.Y. 2015-16 was processed on 29.07.2016. With effect from 01.06.2015, adjustment in respect of the fee paid u/s 234E can be made under Clause of Sub-section 1 of Section 200A. As per TDS return of the appellant has been processed on 29.07.2016, therefore, I am of the considered view that adjustment made under section 200(A)(1)(c) in respect of the fee levied u/s 234E is valid and in accordance with the provisions of law. Hence, this ground of appeal is dismissed. 6. Aggrieved by the CIT(A) order, the assessee is in appeal before us. Before the CIT (A), that the assesee has reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d quarter of F.Y. 2015-16. The assessee has raised objection against the validity of the order passed by the A.O and the intimation were issued after making adjustment on account of late fee U/s 234E of the Act. 9. We are of the opinion that the Jaipur Bench in the following decision [2020] 117 Taxmann.Com 337 (Jaipur - Trib.) in Block Development Officer Vs. Assistant Commissioner of Income-tax, CPC-TDS and in [2017] 77 taxmann.com 244 (Kerala)`High Court Of Kerala in Sree Narayana Guru Smaraka Sangam Upper Primary School Vs. Union of India also have held that fee can be levied u/s 234E in terms of section 200A, where the date of filing of TDS statement and date of intimation are much after 1-6-2015. In the light of the above discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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