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TMI Blog2024 (10) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... arged for belated filing of TDS quarterly return could not be recovered by way of processing u/s 200A of the Act. As in Karnataka Grameen Bank [ 2023 (2) TMI 78 - ITAT BANGALORE] observed that amendment under section 200A providing imposition of fee if under section 234E could be computed at the time of processing of return and issue of intimation had come into effect only from 01.06.2015 and had only prospective effect and therefore, levy of late fee under section 234E would be illegal for statement of TDS in respect of period prior to 01.06.2015. Late fee for TDS quarterly statement under challenge in captioned appeals cannot be recovered by way of processing under section 200A - Therefore, the demand raised with reference to section 234E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he deductor/collector assessee is void ab initio in the light of the judicial precedents. 5. On perusal of the first appellate order, it is noticed that the late filing fee under Section 234E has been imposed for default committed by the deductor assessee towards delay in filing quarterly TDS returns showing statement of various payments made to payees/or collected from payee in each quarter and TDS deducted thereon . 5.1 As per S. 200 or 206C of the Act as the case may be, the verified statement setting forth requisite transactions of deduction / collection of tax at source is required to be filed within the stipulated time frame prescribed in this regard. 5.2 In the present appeals, TDS statement has been admittedly filed belatedly beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for condonation. The CIT(A) thus dismissed all the appeals in limine without going into the merits of the case. 6. On perusal of the first appellate order, it is noticed that the late filing fee under Section 234E has been imposed for dela y in filing the relevant TDS statements but however all such Quarterly TDS statements filed relate to Assessment Year 2013-14 i.e. period prior to amendment in S. 200A of the Act by Finance Act, 2015. 7. S. 200A specifically provides for computing fee payable under Section 234E w.e.f. 01.06.2015. It is thus the case of the assessee that Section 234E being a charging provision creating a charge for levying fee for certain defaults in filing statements and fee prescribed under Section 234E cannot be levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be unfair to assume that dela y in filing the appeal before CIT(A) is beset with an act of mala fide to deny any remedy to the assessee. The delay in filing appeal is thus condoned. 11. We now advert to adjudication of the issue on merits. The pre-amended section 200A of the Act as stood on 31.03.2013 i.e. F.Y. 2012-13 relevant to A.Y. 2013-14 in question, did not permit processing of TDS statement for default in payment of late fee under section 234E of the Act. Hence, late fee charged for belated filing of TDS quarterly return could not be recovered by way of processing under section 200A of the Act. The Co-ordinate Bench of Tribunal in Karnataka Grameen Bank vs. ACIT (2022) 145 taxmann.com 192 (Bangalore) observed that amendment u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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