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TMI Blog2021 (7) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... e Karnataka high Court in Fatheraj Singhvi [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect no computation of fee for the demand or the intimation for fee under section 234E can be made for TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. So far as reliance by Ld. DR for the revenue in case of Rajesh Kourani [ 2017 (7) TMI 458 - GUJARAT HIGH COURT] is concern, we find that the Hon'ble High court in said case upheld the constitutional validity and also held that fee prescribed under section 234E could be levied even without regulatory provision. We further find that after the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of appeal: (1) On the facts and in the circumstances of the case as also on law learned DCIT, CPC TDS has erred in levying the late fee under section 234E of the Act which is ultravires and the same has been confirm by Ld. CIT(A) which is required to be deleted since the charges are applicable from 01.06.2015. (2) On the facts and in the circumstances of the case and as also on law learned DCIT, CPC TDS has erred in giving effect to the levy of late fee in the course of intimation under section 200A of the Act. (3) On the facts and in the circumstances of the case and as also on subject the learned DCIT,CPC TDS should have initiated separate proceedings under section 234E. 2. Brief facts of the case are that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4E in furnishing the statements of TDS was inserted vide Finance At 2012, w,e.f 01.06.2015. all the TDS statement were furnished by the assessee for the period prior to 1st June 2015 and the provisions of section 234E are not applicable for the TDS return filed prior to that period. The Ld. AR for the assessee further submits that it is admitted facts that TDS was deducted prior to 01-06-2015. The Hon'bleKarnataka High Court in Fatheraj Singhvi Vs UOI reported viz (73 taxmann.com 252) was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect no computation of fee for the demand or the intimation for fee under section 234E can be made for TDS deducted prior to 01.06.2015, hence the demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. So far as reliance by Ld. DR for the revenue in case of Rajesh Kourani Vs UOI (supra) is concern, we find that the Hon'ble High court in said case upheld the constitutional validity and also held that fee prescribed under section 234E could be levied even without regulatory provision. We further find that after the decision of Rajesh Kourani (supra), the coordinate bench of Tribunal by following the order of Karnataka High Court in Fatheraj Singhvi vs UOI(supra) held that the provisions of section 234E are not retrospective, some of the case as relied by Ld. AR for the assessee, which we have referred in para- (supra). In the result the ground of appeal raised by the assessee is allowed. 8. Considering our finding in this appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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