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TMI Blog2023 (9) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Sec. 200A deals with processing of statements of tax deducted at source. Clause (c) of sec. 200A(1) was inserted by Finance Act, 2015 w.e.f. 01/06/2015 providing for levy of fee u/sec. 234E - such fee u/sec. 234E can be levied only for the default committed after 01/06/2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd.[ 2022 (2) TMI 1061 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2021, 31/03/201 21/09/2021 for A.Ys. 2013-14, 2014-15 2013-14 respectively, as per the grounds of appeals on record. 2. The only issue raised in these appeals is the charging of late fees u/sec. 234E of the Income Tax Act, 1961 (for short, the Act ) for Qtr.4 arising in A.Ys. 2013-14, 2014-15 2013-14. 3. At the outset, it is observed that there is a delay of 506 days in ITA No.332/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 4. The brief facts of the case(s) are that the assessee filed the TDS returns for the respective quarters belatedly. Based on that, the Assessing Officer (AO) levied late fee u/sec. 234E of the Act. The assessee(s) approached the NFAC but without success. Aggrieved thereby, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI Ors . (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. Thus, it is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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