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TMI Blog2022 (6) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, since s. 234E of the Act is a charging section and s. 200A of the Act is a machinery provision providing mechanism for processing a TDS statement and under no circumstances a machinery provision can override or overrule a charging provision. The Hon'ble Gujarat High Court held that even in absence of section 200A of the Act i.e. the machinery provision, with the introduction of section 234E (being the charging provision- inserted w.e.f. 1- 7-2012), it was always open for the Revenue to demand and collect the fee for late filing of the TDS statements u/s 234E of the Act w.e.f. 01-07-2012. Appeal of assessee dismissed. - ITA No. 1608/Ahd/2019 - - - Dated:- 30-5-2022 - Shri P.M. Jagtap, Vice President And Shri Siddhartha N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Interest charged is unwarranted causing undue hardship on your appellant. 4. Your appellant craves to add. Amend, alter or modify any of the grounds of appeal on or before the appellate proceedings are completed. 3. The brief facts of the case are that the assessee is a branch of nationalised bank, Bank of Baroda. The assessee had filed its TDS statement for the 2ndQuarter of FY 2012- 13 i.e. for the period 1.07.2012 to 30.09.2012 with a delay of 242 days. Consequently, a demand was raised on the assessee for a sum of _ 68,730/- (late filing levy of _ 48,400 u/s 234E of the Act @ _ 200 per day delay for 242 days delay in filing of Form no. 26Q (TDS return) and interest of _ 20,328/- u/s 220(2) of the Act). The assessee filed an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared on behalf of the assessee. The Ld. DR submitted that the issue is directly covered against the assessee by the Hon'ble Gujarat High Court in the case of Rajesh Kourani supra and accordingly prayed for dismissal of assessee s appeal. We note from the Statement of Facts/Grounds of Appeal that the assessee has relied on Mumbai ITAT decision in the case of Permanent Magnets Ltd v DCIT (ITA 6436/Mum/2018) wherein the Tribunal for assessment year 2015-16 held that for TDS statements which have been filed earlier to 01.06.2015, no late filing fee can be levied u/s 234E of the Act. The assessee stated that delay in filing TDS return was due to error in mentioning TAN in the TDS challan and since the tax deducted by the assessee is depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding for penalty in case of default in filing the statements in terms of section 200 or proviso to section 206C. Such penalty was prescribed at the rate of Rs.100 for every day during which the failure continued. With effect from 01.06.2012, three major changes were introduced in the Act. Section 234E as introduced for the first time to provide for charging of fee for late filing of the statements. Such fee would be levied at the rate of Rs.200/- for every day of failure subject to the maximum amount of tax deductible or collectible as the case may be. Section 271H was also introduced for the first time for levying penalty for failure to furnish the statements. Such penalty would be in the range of Rs.10,000/- and Rs.1 lakh. No penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, adjust the said sum against the amount paid under the various provisions of the Act. 19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustments , which are, as noted earlier, arithmetical or prima-facie in nature. With effect from 01.06.2015, this provision specifically provides for computing the fee payable under section 234E of the Act. On the other hand, section 234E is a charging provision creating a charge for levying fee for certain defaults in filing the statements. Under no circumstances a machinery provision can override or overrule a charging provision . We are unable to see that section 200A of the Act cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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