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TMI Blog2022 (6) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act before the ld.CIT(A) on 08.12.2018. Thus, this appeal has been filed within one month of the said order passed under section 154 r.w.s 200A of the Act. Therefore, there was no delay in filing appeal by the assessee before the ld.CIT(A). Therefore, the ld.CIT(A) has given an incorrect finding of fact. The issue involved in this case is whether late fee under section 234E can be levied for F.Y. 2012-13. This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical Superintendent Rural Hospital [ 2018 (10) TMI 1587 - ITAT PUNE] We hold that the levy of late fee under section 234E of the Act for Quarter-2 of F.Y. 2012-13 is bad in law. Therefore, the Assessing Officer is directed to delete the said late fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard and are decided by consolidated order. For appreciation of facts, the facts in ITA No.141/PUN/2020 for A.Y.2013-14 (24Q-Q2) is treated as lead case. The assessee has raised the following grounds of appeal: 1. On the facts and in the circumstances of the case the ld.C1T(A) has grossly erred in upholding the order passed u/s 154 r.w.s. 200A and thereby confirming the levy of late fee u/s 234E of Rs. 30,276/- in intimation u/s 200A in respect of TDS statement for Quarter 2 of A. Y. 2013-14. 2. On the facts and in the circumstances of the case the Id. CIT(A) has grossly erred in sustaining the levy of late fee u/s 234E for period prior to 01/06/2015, in the light of the fact that the provision for charging such late fee came i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the appeal in view of the fact that appeals were out of time without any reasonable and sufficient cause. 4. Aggrieved by the said order of the ld.CIT(A), the assessee filed appeal before this Tribunal. 5. We have heard the ld.Departmental Representative(ld.DR) for the Revenue and perused the records. It is observed from the Form No.35 (under Rule 45) that the assessee had filed appeal on 08.12.2018. The assessee has enclosed copy of the order under section 154 r.w.s 200A of the Act, dated 23.11.2018. The assessee filed appeal against the said order passed under section 154 r.w.s 200A of the Act before the ld.CIT(A) on 08.12.2018. Thus, this appeal has been filed within one month of the said order passed under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016] 74taxmann.com 6 (Pune - Trib.) relating to assessment years 2013-14 and 2014-15 for the respective quarters deliberated upon the issue and held as under:- 34. Accordingly, we hold that the amendment to section200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements /returns in the present set of appeals for the period prior to01.06.2015, was not empowered to charge fees under section234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted. The intimation issued by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insertion of any provision made in the statute book, may have a retroactive character but, whether such provision provides for a mere regulatory mechanism or confers substantive power upon the authority would also be a aspect which may be required to be considered before such provisions is held to be retroactive in nature. Further, when any provision is inserted for liability topay any tax or the fee by way of compensatory in nature or fee independently simultaneously mode and the manner of its enforceability is also required to be considered and examined. Not only that, but, if the mode and the manner is not expressly prescribed, the provisions may also be vulnerable. All such aspects will be required to be considered before one considers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise 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. 14. The Hon'ble High Court thus held that where the impugned notices given by Revenue Department under section 200A of the Act were for the period prior to 01.06.2015, then same were illegal and invalid. Vide para 27, it was further held that the impugned notices under section 200A of the Act were for computation and intimation for payment of fees under section234E of the Act as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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