9911796707
TMI Blog2022 (7) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... has no application prior to 01.06.2015 since section 200A was inserted only from that day. Thus for the period prior to 01.06.2015, respondents had no jurisdiction or authority to impose the late fee. The decision in M/s. Sarala Memorial Hospital's case has become final and binding. Since the judgment of the jurisdictional High Court was not considered by the Appellate Authority, Ext. P8 and E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 234E of the Income Tax Act, 1961 (for short, 'the Act'). 2. As per the aforesaid intimations, amounts have been demanded as late fee for the periods from 2012-13 to 2014-15 on the basis of the provisions in section 234E of the Act, which is as follows: 234E-Fee for default in furnishing statements:-( 1) Without prejudice to the provisions of the Act, where a person fails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner that till 01.06.2015 petitioner cannot be mulcted with any liability to pay late fee for non filing of any statement of tax deduction at source. Challenging the demands, petitioner had preferred appeals which were dismissed as per Ext. P8 and Ext. P9 orders. 4. Respondents contended that in the circumstances of the case, since statutory appeals were preferred by the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only from that date. The aforesaid judgment has become final and is binding upon the authorities. 7. In view of the above, the demand in Ext. P1 to Ext. P7 intimations for the period from 2012-13 to 2014-15 is bereft of authority and cannot be legally sustainable. 8. However, the respondents have raised a contention that pursuant to Ext. P1 to Ext. P7 intimations, petitioner had preferred ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (supra) declared that late fee under Section 234E cannot be imposed prior to 01.06.2015, no purpose will be served by sending the case back to the Tribunal. The levy of late fee is without authority and legally invalid. 11. Accordingly, I quash Ext. P1 to Ext. P7 intimations to the extent it demands late fee under section 234E for the period from 2012-13 till 01.06.2015. The writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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