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TMI Blog2023 (10) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, there was no provision for imposing the late fee under Section 234E of the Act while filing and processing the TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with effect from 01.07.2012. The respondent had had imposed the late fee only under Section 234E of the Act for the assessment years 2012-2013, 2013-2014, 2014-2015. However, Section 200A(1)(c) of the Act was not introduced during the said assessment years. In the absence of any provisions under Section 200A of the Act, when they have processed the application for TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 234E of the Act was introduced with effect from 01.07.2012. Further, Section 234E of the Act empowers the Authority to impose late fee of a sum of Rs. 200/- for everyday delay in filing the e- TDS returns as mentioned therein. 4. The further contention of the petitioner is that if the Department had independently intend to impose late fee under Section 234E of the Act, they can do it in the normal course of assessment of income tax. However, in the present case, when the petitioner processed the statement of TDS under Section 200A of the Act, the respondent imposed late fee under Section 234E of the Act. Though the Authority was empowered to impose the late fee under Section 234E of the Act, they are not empowered to impose the late f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 200A of the Act, the Finance Bill was introduced in the year 2015 and he had also referred to the objects and reasons for introduction of Section 200A(1)(c) of the Act. 7. On perusal of the said objects and reasons, it appears that since there is no mechanism to impose the late fee while processing TDS under Section 200A of the Act, the said sub-Section 200A(1)(c) of the Act was brought in with effect from 01.06.2015. Therefore, he would contend that the Authority had taken all these aspects into consideration and passed the impugned order that they are not having any power for waiver of the late fee. 8. The learned counsel appearing for the respondent would also submit that Section 234E of the Act was introduced as early as with ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned under Section 234E of the Act with effect from 01.07.2012, but not when they process the TDS under Section 200A of the Act. In the Finance Bill, 2015, Section 200A(1)(c) of the Act was introduced, which reads as follows: 200A. Processing of statements of tax deducted at source. (1) ...................... (a)...................... (b)........................ (c) the fee, if any, shall be computed in accordance with the provisions of section 234E; 12. Further, the objects and reasons for introduction of Section 200A(1)(c) of the Act are as follows: Rationalisation of provisions relating to Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) Under Chapter XVII-B of the Act, a person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessing of TDS statements. It is, therefore, proposed to amend the provisions of section 200A of the Act so as to enable computation of fee payable under section 234E of the Act at the time of processing of TDS statement under section 200A of the Act. Currently, the provisions of sub-section (3) of section 200 of the Act enable the deductor to furnish TDS correction statement and consequently, section 200A of the Act allows processing of the TDS correction statement. However, currently, there does not exist any provision for allowing a collector to file correction statement in respect of TCS statement which has been furnished. It is, therefore, proposed to amend the provisions of section 206C of the Act so as to allow the collector to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturns under Section 200A of the Act. When the respondent had started to process the returns of the petitioner under Section 200A of the Act, obviously they have to follow the requirements under Section 200A of the Act. Section 200A(1)(c) of the Act was introduced with effect from 01.06.2015. A reading of the objects and reasons of the same makes it clear that since no mechanism was available, Section 200A(1)(c) of the Act was introduced for imposing late fee for the delay in filing statement of TDS. Therefore, from the introduction of the said Sub-Section it is clear that prior to the same, though Section 234E of the Act was introduced with effect from 01.07.2012, the Authorities were not empowered to impose the late fee while processing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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