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TMI Blog2022 (8) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) TMI 1061 - KERALAHIGH COURT] has held that since provision of section 200A of the I.T. Act was amended to enable computation of fee payable u/s 234E of the I.T. Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T. Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. Also amendment relating to section 200A of the I.T. Act is prospective with effect from 01.06.2015 [See RAJESH KOURANI VERSUS UNION OF INDIA, AND 4 [ 2017 (7) TMI 458 - GUJARAT HIGH COURT] - Decided in favour of assessee. - ITA No. 145/Coch/2022 And Ors. - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h/2022, 156/Coch/2022, 157/Coch/2022, 159/Coch/2022, 169/Coch/2022, 170/Coch/2022, 171/Coch/2022, 172/Coch/2022, 173/Coch/2022, 174/Coch/2022, 192/Coch/2022, 190/Coch/2022, 164/Coch/2022, 165/Coch/2022, 166/Coch/2022, 161/Coch/2022, 162/Coch/2022, 196/Coch/2022, 203/Coch/2022, 184/Coch/2022, 185/Coch/2022, 191/Coch/2022, 261/Coch/2022, 262/Coch/2022, 263/Coch/2022, 264/Coch/2022, 298/Coch/2022, 414/Coch/2022, 243/Coch/2022, 244/Coch/2022, 374/Coch/2022, 241/Coch/2022, 242/Coch/2022, 388/Coch/2022, 382/Coch/2022, 258/Coch/2022, 259/Coch/2022, 260/Coch/2022, 225/Coch/2022, 226/Coch/2022, 227/Coch/2022, 386/Coch/2022, 387/Coch/2022, 385/Coch/2022, 352/Coch/2022, 353/Coch/2022, 354/Coch/2022, 355/Coch/2022, 356/Coch/2022, 357/Coch/2022, 358/Coc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h/2022, 320/Coch/2022, 228/Coch/2022, 229/Coch/2022, 404/Coch/2022, 410/Coch/2022, 419/Coch/2022, 418/Coch/2022, 316/Coch/2022, 399/Coch/2022, 306/Coch/2022, 307/Coch/2022, 308/Coch/2022, 309/Coch/2022, 273/Coch/2022, 274/Coch/2022, 275/Coch/2022, 276/Coch/2022, 393/Coch/2022, 412/Coch/2022, 359/Coch/2022, 360/Coch/2022, 392/Coch/2022, 268/Coch/2022, 269/Coch/2022, 270/Coch/2022, 296/Coch/2022, 297/Coch/2022, 477/Coch/2022, 478/Coch/2022, 476/Coch/2022, 502/Coch/2022, 186/Coch/2022, 257/Coch/2022, 555/Coch/2022, 556/Coch/2022, 198/Coch/2022, 389/Coch/2022, 267/Coch/2022, 340/Coch/2022, 279/Coch/2022, 492/Coch/2022. For the Appellant : Sri. Hardik Chordia Sri. Pratik Sadrani, CAs. For the Respondent : Smt. J.M. Jamunna Devi, Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing these appeals and we proceed to dispose of the same on merits. 3. The solitary issue raised in all these appeals is whether the CIT(A) has erred in confirming the Assessing Officer s order u/s 200A of the I.T. Act, wherein he levied late fees u/s 234E of the I.T. Act for various quarters. 4. The brief facts of the case are as follows: The assessee is Regional Rural Bank, having its branches in different parts in Kerala, formed with an object of serving rural people, in particular their banking needs. For the assessment years under consideration the assessee s branches filed TDS returns in Form No. 26Q and Form No. 24Q for various quarters belatedly. The Assessing Officer levied fees and interest u/s 234E r.w.s. 200A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) The order of the Cochin Bench of the Tribunal in the case of Travels Trails India Pvt. Ltd. V. ACIT TDS, Trivandrum, [ITA No. 168/Coch/2020 dated 10th June, 2020] (vi) The order of the Cochin Bench of the Tribunal in the case of Sri. Sabir Ali v. ACIT in ITA No. 200/Coch/2021 Ors (order dated 20.05.2022) 7. The learned Departmental Representative relied on the orders of the CIT(A). 8. We have heard rival submissions and perused the material on record. The assessee-branches have filed belatedly TDS returns for various quarters. The details of branch of the assessee, TAN No. of branch, financial year, the quarters, date of filing of TDS returns, due date of filing of original TDS, late fee levied u/s 234E of the I.T. Act, In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2015. 8.2 Before concluding, it is to be mentioned that the CIT(A) had relied on the judgment of the Hon ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others (supra). The judgment of the Hon ble High Court was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T. Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T. Act whether it applicable from 01.06.2015 has been decided in favour of the assessee by the judgment of the Hon ble Kerala High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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