9911796707
TMI Blog2023 (6) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... along with Form No.36. CIT(A) had dismissed the appeals of the assessee by stating the appeals have been preferred against the intimation of demand and not against the order u/s 200A - CIT(A) has not held that there is a delay in filing the appeals before him, if the time limit is calculated from the orders passed u/s 200A - In the interest of justice and equity, the CIT(A) ought to have decided the cases on merits instead of dismissing them in limine. As the provisions of charging of late fees under section 234E of the Act was introduced w.e.f. 01.06.2015, we hold that issue relating to charging of interest under section 234E of the Act is covered in favour of the assessee and we delete the late fee charges under section 234E of the Act, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2014-15 and 2015-16, assessee filed TDS statement in Form No.24Q for quarter-4 belatedly. The Central Processing Centre (CPC), while processing the TDS statement under section 200A of the Act, levied late fee under section 234E of the Act. The details of the late fees under section 234E of the Act, interest and the total amount are as follows: Assessment year Late Fee u/s. 234E Interest Amount 2013-14 50,200/- 13,200/- 63,400/- 2014-15 74,400/- 25,200/- 99,600/- 2015-16 1,28,800/- 30,492/- 1,59,292/- 4. Aggrieved, assessee filed appeals before the First Appellate Authority for Assessment Years 2013-14 to 2015-16. The CIT(A) dismissed the appeals in limine by holding that the assessee has not filed appeals against or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that there is a delay in filing the appeals before him, if the time limit is calculated from the orders passed under section 200A of the Act. In the interest of justice and equity, the CIT(A) ought to have decided the cases on merits instead of dismissing them in limine. 8. As regard the issue on merits, it is well settled now that the provisions of charging of late fees under section 234E of the Act was introduced w.e.f. 01.06.2015. The following judicial pronouncements have clearly held that the amendment w.e.f. 01.06.2015 will be only prospective and not retrospective. * Fatheraj Singhvi Vs. Union of India in Writ Appeal No. 2663- 2674/2015(T-IT) dtd: 26-08-2016 * M/s. Kooud Software Pvt Ltd Vs. DCIT CPC, Ghaziabad-UP, ITA No. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
