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TMI Blog2024 (11) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2015. As regards the fate of fees levied u/s.234E of the Act for the returns filed and processed before 01.06.2015, we find the Coordinate Benches of this Tribunal after considering the judicial pronouncements have been taking a consistent view that the amendment brought in Finance Act, 2015 w.e.f. 01.06.2015 under Section 200A (clause (c)] of the Act is prospective in nature thereby empowering the Revenue authorities to charge fee u/s.234E of the Act only after 01.06.2015. In that view of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 200A under which the TDS return filed by the appellant is processed do not envisage levying of such Fees under section 234E meaning thereby that the DCIT has no power to levy such fees in the intimation issued under section 200A. b. The fact that the amendment carried out by the Finance Act, 2015 having prospectively incorporated such enabling provision with effect from 01.06.2015 it is clear that the DCIT did not have such power relating to the period prior to 01.06.2015. The appellant prays that the DCIT be directed to delete the fees levied by him under section 234E. The appellant craves leave to add to, amend, alter, delete or modify all or any of the above ground of appeal or raise a new ground of appeal before or at the time of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral decisions rendered by this Tribunal on this very issue. The assessment year involved in the present appeal is 2013-14 which show that the fee u/s.234E has been imposed for the delay in furnishing the statement for Quarter-2, in the return processed u/s.200A of the Act dated 21.01.2014, i.e., prior to 01.06.2015. As regards the fate of fees levied u/s.234E of the Act for the returns filed and processed before 01.06.2015, we find the Coordinate Benches of this Tribunal after considering the judicial pronouncements have been taking a consistent view that the amendment brought in Finance Act, 2015 w.e.f. 01.06.2015 under Section 200A (clause (c)] of the Act is prospective in nature thereby empowering the Revenue authorities to charge fee u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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