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TMI Blog2023 (4) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... prospective in nature and, therefore, notices issued under section 200A of the Act for computation and intimation for payment of late filing fees under section 234E of the Act relating to the period of tax deduction prior to 01/06/2015 were not maintainable. The same were accordingly quashed. Co-ordinate Bench of this Tribunal in the case of Nirmala Infra Projects India (P) Ltd [ 2022 (12) TMI 1395 - ITAT HYDERABAD] while noticing the above decisions, reached a conclusion that the levy of late fee and the interest in respect of the TDS statements prior to 01/06/2015 cannot be sustained. Appeal of assessee allowed. - ITA Nos. 87 And 88/Hyd/2023 - - - Dated:- 28-2-2023 - Shri Rama Kanta Panda, Accountant Member And Shri K.Narasimha Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is under legal obligation to deduct tax at source and deposit the same with Government within the prescribed time. Assessee, however, received noticed under section 200A of the Act levying late filing fee for the assessment year 2012-13. 4. Assessee appealed against such levy before the learned CIT(A), but the learned CIT(A) declined to delete the levy of fee and charging of interest stating that when the assessee files the TDS statements beyond the due date, such a levy of late fee and the interest is consequential and mandatory. 5. Its canvassed before us by the learned AR that where the legislature has inserted clause (c) to section 200A(1) of the Act w.e.f 01/06/2015, then in respect of the TDS statements which were filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then, the other mechanism provided for computation of fee and failure for payment of fee under Section 200A which has been brought about with effect from 1.6.2015 cannot be said as only by way of a regulatory mode or a regulatory mechanism but it can rather be termed as conferring substantive power upon the authority. It is true that, a regulatory mechanism by insertion of any provision made in the statute book, may have a retroactive character but, whether such provision provides for a mere regulatory mechanism or confers substantive power upon the authority would also be a aspect which may be required to be considered before such provisions is held to be retroactive in nature. Further, when any provision is inserted for liability to pay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest. 8. Hon'ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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