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TMI Blog2022 (2) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... ed view that the Assessing Officer cannot levy late fee while processing of TDS return under section 200A of the Act upto the financial year 2014-15. Since, late fee charged in the present case pertaining to the financial year 2013-14, we direct the Assessing Officer to delete the late fee charged under section 234E of the Act in the intimation issued under section 200A of the Act for the processing of quarterly TDS return filed by the assessee. Appeals filed by the assessee are allowed. - I.T.A. Nos.343 TO 350/Chny/2021 - - - Dated:- 24-2-2022 - Shri V. Durga Rao, Judicial Member Shri G. Manjunatha, Accountant Member For the Appellant : Shri S. Sridhar, Advocate, Erode For the Respondent : Shri AR V Sreenivasan, Addl. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the tax deductor for the period prior to 01.06.2015, when the law has been amended by Finance Act enabling the Assessing Officer to compute late fee while processing TDS returns under section 200A of the Act. The provisions of section 234E of the Act has been inserted to the statute by Finance Act with effect from 01.07.2012 and provides levy of late fee for belated filing of quarterly return filed by the tax deductor. The Assessing Officer started levying of late fee under section 234E of the Income Tax Act, 1961 while processing quarterly TDS return and started issuing intimation to the assessees. The issue has been challenged before various Courts by the assessees by writ and challenged the validity of provision of section 234E of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act were mandated to enable computation of late fee payable under section 234E of the Act, at the time of processing of quarterly TDS return and the said amendment came into effect from 01.06.2015. Thus, the intimation issued by the Assessing Officer under section 200A of the Act to levy late fee for belated return for the period prior to 01.06.2015 is invalid. Subsequent to the decisions of the Hon ble Karnataka High Court and the Hon ble Kerala High Court, series of decisions have been rendered by various Benches of the Tribunal and held that late fee under section 234E of the Act cannot be levied for the period prior to 01.06.2015, because, there was no enabling provision to levy such late fee. 4. In the present appeals, on pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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