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TMI Blog2024 (10) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... during the said assessment years and it was introduced only with effect from 01.06.2015 . Therefore, in the absence of any provisions under Section 200A of the Act, the respondents ought not to have imposed late fee under Section 234E while processing the applications for TDS under Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside. - Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. B. Raveendran for Mr. K. Thyagarajan For the Respondents : Dr. B. Ramaswamy Additional Government Pleader ORDER The Writ Petition has been filed challenging the impugned Demand Intimation Letters, dated 27.03.2019, passed by the third respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) Under Chapter XVII-B of the Act, a person is required to deduct tax on certain specified payment at the specified rate if the payment exceeds the specified threshold. The person deducting tax ( the deductor ) is required to file a quarterly Tax Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date. Similarly, under Chapter XVII-BB of the Act, a person is required to collect tax on certain specified receipts at the specified rates. The person collecting tax ( the collector ) also is required to file a quarterly Tax Collection at Source (TCS) statement containing the details of collection of tax m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is, therefore, proposed to amend the provisions of section 206C of the Act so as to allow the collector to furnish TCS correction statement. Currently, there does not exist any provision in the Act to enable processing of the TCS statement filed by the collector as available for processing of TDS statement. As the mechanism of TCS statement is similar to TDS statement, it is proposed to insert a provision in the Act for processing of TCS statements on the line of existing provisions for processing of TDS statement contained in section 200A of the Act. The proposed provision shall also incorporate the mechanism for computation of fee payable under section 234E of the Act. 13. A reading of the above makes it clear that since no mechanism w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct from 01.07.2012, the Authorities were not empowered to impose the late fee while processing the statement of TDS under Section 200A of the Act. 15. The learned counsel for the respondent advanced his arguments on the aspect of the imposition of late fee by applying Section 200A(1)(c) of the Act retrospectively. This Court is not in agreement with the said submissions of the respondent. Since, 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. Therefore, the aforesaid submission made by the learned counsel for the respondent is rejected by this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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