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TMI Blog2022 (2) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, by following the decision of Fatheraj Singhvi v. Union of India [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] we are of the considered view that the Assessing Officer cannot levy late fee while processing of TDS return under section 200A of the Act upto the financial year 2014-15. Decided in favour of assessee. - Shri V. Durga Rao, Judicial Member And Shri G. Manjunatha, Accountant Member For the Appellant : Shri S. Sridhar, Advocate, Erode For the Respondent : Shri AR V Sreenivasan, Addl. CIT ORDER PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against different orders passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer started levying of late fee under section 234E of the Income Tax Act, 1961 while processing quarterly TDS return and started issuing intimation to the assessees. The issue has been challenged before various Courts by the assessees by writ and challenged the validity of provision of section 234E of the Act. In some cases, some Courts have granted stay of operation of intimation issued by the Department under section 200A of the Act. Therefore, on the basis of judgement of the Hon ble High Court, the assessees have started challenging the intimation issued by the Assessing Officer before the ld. CIT(A). The ld. CIT(A) did not entertain the appeal filed by the assessee on both counts, including on limitation in filing the appeal as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble Kerala High Court, series of decisions have been rendered by various Benches of the Tribunal and held that late fee under section 234E of the Act cannot be levied for the period prior to 01.06.2015, because, there was no enabling provision to levy such late fee. 4. In the present appeal, on perusal of the facts, we find that the assessment year involved is prior to 01.06.2015. Therefore, we are of the considered view that the late fee charged by the Assessing Officer under section 234E of the Act, while processing quarterly TDS return under section 200A of the Act, is without any authority and invalid. Hence, by respectfully following the decision of the Hon ble Karnataka High Court in the case of Fatheraj Singhvi v. Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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