9911796707
TMI Blog2022 (12) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ER KUL BHARAT, JM: The captioned appeals, preferred by the assessee, are directed against separate orders of the Assessing Officer passed for levying late fee penalty u/s 234E for late filing of TDS statements for 2nd, 3rd and 4th Quarters of Form 26Q and 4th Quarters of Form 27Q and 24Q for assessment year 2014-15 and for late filing of TDS statement for 1st, 2nd and 3rd quarters of Form 26Q for Assessment year 2015-16. All these appeals are taken up together and are being disposed of by way of a consolidated order. ITA no. 7593/Del/2017 is being taken up as a leading case. 2. At the outset it is submitted that TDS return for F.Y. 2013-14 and 2014-15 (total no. 8) were filed late but all before 13.3.2015 and order u/s 200A charging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48400 16.1.2005 244400 Financial year 2014-15 Asstt. Year 2015-16 Qr. Form No. Due Date Date of filing Delay Interest paid Late fee charged u/s 234E Date of order 1st 26Q 15.07.2014 13.03.2015 241 813 11930 19.03.2015 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch matter in ITA nos. 1361/Del/2021 others ICMC Projects Pvt. Ltd. Vs. ITD, CPC, Bengaluru, by holding as under: 5. In the absence of any machinery provisions to charge the late fee u/s 200A, the issue of levy of fee u/s 234E which was introduced w.e.f. 01.06.2015 has been examined in the context of its applicability whether retrospective or prospective. 6. The Hon'ble Karnataka High Court in case of Fatehraj Singhvi Ors. vs. UOI Ors. 2016 (9) TMI 964 is in favour of the assessee holding that the amendments brought in statute w.e.f. 01.06.2015 are prospective in nature and as such, notices issued u/s 200A of the Act for computation and intimation of payment of late filing fee u/s 234E of the Act relating to the period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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