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TMI Blog2024 (2) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... statement even after 01.06.2015. Therefore, even though the AO assume jurisdiction to levy fee u/s 234E with effect from 1.6.2015 and has the necessary jurisdiction to levy fee u/s 234E in the instant case while processing the TDS returns on 1/01/2017, at the same time, such jurisdiction has been held prospective in nature and the period prior to 1/6/2015 has to be excluded. No basis for levy of fees under section 234E and the same is hereby directed to be deleted. Assessee appeal allowed. - Shri. Aakash Deep Jain, VP And Shri. Vikram Singh Yadav, AM For the Assessee : Shri J.K. Gupta, Advocate For the Revenue : Smt. Amanpreet Kaur, Sr. DR ORDER PER VIKRAM SINGH YADAV, A.M. : Both the above appeals have been filed by the Assessee against the respective order of the Ld. CIT(A)/NFAC, Delhi each dt. 03/12/2021 pertaining to Assessment Year 2014-15. 2. Both the above appeals were heard together and are being disposed off by this consolidated order. 3. At the outset, it is noted that there is delay in filing both the appeals by a day. After considering the affidavit submitted by the assessee, we find that there was reasonable cause for the delay, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Similar grounds of appeal have been taken by the assessee in ITA no. 38/CHD/2022. 6. During the course of hearing, the Ld. AR submitted that the matter may be decided based on the written submission submitted on behalf of the assessee and the contents thereof read as under: 1. That these appeal were filed on 02.02.2022 by assessee against the order passed by CIT(A), NFAC, Delhi vide order Dated 03.12.2021. Brief Facts: 2. That the brief facts of the case are that the assessee is a partnership firm and the person responsible is a partner of Firm Batra Exports, Jalalabad West and filed Form No. 26Q (2nS quarter) (01.07.2013 to 30.09.2013) for interest on 03.01.2015 and Form No. 26Q (4th quarter) (01.01.2014 to 31.03.2014) for interest on 02.01.2015. That the above returns were filed before any notice issued by department but voluntarily and while processing TDS returns the AO charged fee u/s 234E for filing late TDS returns. That the late fees detail for Form No. 26Q is as under: Amount Section FY Quarter Due Date Date of filing i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is liable to be accepted. Even, this Circular was not distinguished and was not referred to in the decision. So, the fee imposed is liable to be quashed. 5. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in not following the judgment of Hon'ble Karnataka High Court in the case of Fatheraj Singhvi Others vs UOI reported at 289 CTR 602 which is higher in authority than ITAT. Reliance is also placed on UOI vs Kamlaksmi Finance Ltd. AIR 1992 SC 711 directly on the issue for judicial discipline. Even, this judgment was not distinguished and was not referred to in the decision. So, the fee imposed is liable to be quashed. 6. That any other relief may kindly be granted to the assessee to whom he is found entitled at the time of hearing of appeal That section 234E has been inserted in section 200A prospectively by the Finance Act, 2015 (Act No. 20 of 2015) w.e.f. 01.06.2015. So, the amended law would be applicable for the period only w.e.f. 01.06.2015 and prior to that period fee u/s 234E cannot be charged while processing the return of TDS u/s 200A of the Act. In this connectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 137 taxmann.com 115 (Ker.) viii) Eurotech Maritime Academy (P) Ltd., vs ITO (TDS) 137 taxmann.com 63 (Ker.) That there is also one judgment of Hon'ble Calcutta Bench of the IT AT in favour of the assessee in the case of Bhaskar Roy vs ITO 193 1TD 668 (Kol. Trib.). If there is any adverse decision against the assessee on the aforesaid issue, then one in favour of assessee should be followed. Reliance is placed on CIT vs Vegetable Products Ltd. 88 ITR 192 (SC) and UOI and Others vs Kamlakshi Finance Corporation reported at AIR 1992 SC 711 (SC) directly on this issue. There is no decision against the assessee of the Hon'ble Punjab and Haryana High Court. It is. therefore, requested that the fee is liable to be quashed. 7. The ld DR is heard who has relied on the order passed by the ld CIT(A) and the intimation issued by the CPC. It was submitted that there has been delay in filing the TDS returns and at the time of processing of the TDS returns on 01/01/2017, the AO/CPC has the requisition jurisdiction to levy late filing fees u/s 234E of the Act. 8. We have heard the rival contentions and perused the material available on the record. We had an occasion to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . vs ACIT, CPC, TDS, Ghaziabad (in ITA No. 763/JP/2017 dated 23.01.2019) where, again speaking through one of us, it was held as under: 8. In the instant case, the assessee filed its TDS return in Form No. 24Q for the quarter ended 31st March, 2015 on 12th September, 2015 and the same was processed and an intimation dated 18th September, 2015 was issued by the AO u/s 200A of the Act. Thus, both the filing of the return of income by the assessee and processing thereof has happened much after 1.6.2015 i.e, the date of assumption of jurisdiction by the AO u/s 200A(1)(C) to levy fees under section 234E of the Act. Even though the quarterly return pertains to quarter ended 31.3.2015, the fact remains that there is a continuing default even after 1.6.2015 and the return was actually filed on 12.09.2015. The said provisions cannot be read to say that where an assessee file his return of income for the period falling after 1.6.2015 and there is a delay on his part to file the return in time, he will suffer the levy of fees, however, an assessee who has delayed the filing of the return of income even pertaining to the period prior to 1.06.2015, he can be absolved from such levy even th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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