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TMI Blog2024 (5) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT AGRA] as relying on SRI. FATHERAJ SINGHVI AND OTHERS [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] held demand u/s 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. Thus we accept the legal position that late fees u/s 234E cannot be imposed on late filing of TDS returns u/s 200A, for both the Asst years, under appeal, and the same is deleted. Decided in favour of assessee. - Dr. M. L. Meena, Accountant Member And Sh. Udayan Das Gupta, Judicial Member For the Appellant : Sh. Rohit Kapoor, CA. V. S. Aggarwal, ITP. For the Respondent : Sh. Davinder Pal Singh, Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee under section 234E for delayed filing of quarterly statements of TDS for period prior to I -6-2015, could not be legally sustained. 3 That the CIT(A) erred in confirming the action of the A.O. in respect of denying the application filed under section 154 for not levying the fees under section 234E for FY 2012-13. That the Cl 1(A) has erred in interpreting the fact that the amended provisions of section 200A are prospective and not retrospective. That the CIT(A) while confirming action of A.O. has failed to adhere to the fact that the machinery provision in section 200A(1) (c) for levying fees was inserted from 01.06.2015, consequently for TDS statements filed for the period prior to 01.06.2015, late fees charged under section 234E of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees under Section 234E at the time of processing returns invalidates the order passed by the Learned Assessing Officer. As such, the impugned order should be set aside. 5. We have heard both the parties in these cases. As per record the details of the TDS deduction and statement filed by the assessees are reproduced hereunder: Sr. No. ITA No. F.Y. /Quarter 1. ITA 334/Asr/2023 2012-13/ (Form 24Q) Quarters 3 and 4 2. ITA 335/Asr/2023 2013-14/(Form 24Q and 26Q) Quarters 1, 2, 3 and 4 5.1 The common issue involved in these appeals are that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015, and the said imposition of late fees has been confirmed by the Ld. CIT(A), in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon ble Gujarat High Court while passing Rajesh Kaurani (supra). However, while observing so, the ld. CIT(A) has failed to take into consideration the settled law that where there is a cleavage of opinion between different High Courts on an issue, the one in favour of the assessee needs to be followed. It has so been held by the Hon ble Supreme Court in CIT vs. Vegetable Products Ltd. , 88 ITR 192 (SC). It is also not a case where the decision against the assessee has been rendered by the Jurisdictional High Court qua the assessee. 5. In Shri FatehrajSinghvi and Others (supra) it has been he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Similar view has also been taken by the Kolkata, ITAT in the case of Sri Bhaskar Roy, ITA Nos: ITA No 421 and 422 / Kolkata 12021 for Asst year 2015-16 and also by the ITAT, Jodhpur Bench, in the case of Dinesh Infrastructure Private Limited, in ITA No: 75 and 76/Jodhpur/2022 for the Asst years 2013-14 and 2014-15, and also in the case of United Service Station, Jalandhar, ITA No: 22/ASR/2022 for Asst year 2013-14. Respectfully, following our own findings of the coordinate bench on the issue, we accept the legal position that late fees u/s 234E of the Act 61, cannot be imposed on late filing of TDS returns u/s 200A, for both the Asst years, under appeal, and the same is deleted. The appeal filed by the assessee is allowed. ITA No: 335/ASR/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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