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TMI Blog2023 (3) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ling fees u/s.234E of the Act. As regards arguments of the ld. DR that correction statements have been filed after 01.06.2015 and intimations have been issued after 01.06.2015 and thus, there is provision for levy of late fee u/s 234E of the Act, we find that once, an assessee filed original quarterly TDS statements before 01.06.2015, then even if correction statements are filed after amendment on 01.06.2015, there is no question of levy of late fee because law provided for filing correction statements to rectify any mistakes in original statements. Thus, we reject arguments of the ld. DR present for the Revenue. We, therefore are of the considered view that late fee charged u/s.234E of the Act, while processing quarterly TDS returns filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner of Income tax, Centralized Processing Cell -TDS, Ghaziabad has levied a late filing fee under section 234E of the Act. The assessee appealed against such levy of the late filing fee in respect of various intimations issued by CPC-TDS relating to the AY 2013-14 and AY 2014-15 before the Commissioner of income Tax (Appeals)-NFAC. The learned Commissioner of Income Tax (Appeals)-NFAC dismissed appeals stating that there is no merit in the grounds of appeal relating to levy of fee u/s.234E of the Act. 3. None appeared for the assessee. However, the assessee has filed written submissions explaining the facts and arguments in respect of all five appeals and the same has been perused. We have heard the ld. DR and considered the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 with effect from 01.06.2015 is clearly a substantive provision and therefore is to be construed to be operative prospectively. The amendment cannot be neither purport to be merely clarificatory nor is there any material to suggest that it was intended by Parliament. The decision of the Supreme Court in CIT vs Vatika Township Pvt. Limited 2014 367 ITR 466 SC also explained how amendments should be read. 4. In absence of enabling provision in section 200A before 1-6-2015, the demand notices under section 200A by the respondent authority for intimation for payment of fee under section 234E can be said as without authority of law and are to be set aside. In similar circumstances in the case of Smt G.lndhirani vs DCIT,CPC-TDS (ITA Nos1019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the matter and considering facts and circumstances of the case, we are of the considered view that there is no provision under section 200A of the Act, while processing quarterly TDS statements filed prior to 01.06.2015 to levy late filing fees u/s.234E of the Act. As regards arguments of the ld. DR that correction statements have been filed after 01.06.2015 and intimations have been issued after 01.06.2015 and thus, there is provision for levy of late fee u/s 234E of the Act, we find that once, an assessee filed original quarterly TDS statements before 01.06.2015, then even if correction statements are filed after amendment on 01.06.2015, there is no question of levy of late fee because law provided for filing correction statement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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