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given facts and circumstances of thecaseas well as following the decisions given by us in thecaseof State Bank of India, Genda Chowk and others dated 13.11.2018 (supra) and M/s. Madhya Pradesh Power Transmission Ltd. & others in ITA Nos.740/Ind/2017 & others, order dated 20.12.2018(supra), Bhupesh Kumar J. Sanghvi & others in ITANo.15/Ind/2018 & others, order dated 22.01.2019(supra) and Indore School of Social Work & others in ITANo.117 of 2019 and others, order dated 20.02.2020 are of the opinion that in the given set of facts of the instant appeals wherein fee u/s 234E of the Act was levied in the statements processed u/s 200A of the Act before 01.06.2015 i.e. before the amendment brought into effect from 01.06.2015 in section 200A of the Act thereby enabling the revenue authorities to raise demand in respect of levy of fees u/s 234E of the Act. Ld. CIT(A) erred in confirming the levy of late fees u/s 234E of the Act by the assessing officer. Accordingly findings of ld. CIT(A) in all these appeals are reversed and revenue is directed to delete the levy of fees u/s 234E of the Act in all these 4 cases. Thus, common issue raised in all these appeals are decided in favour of the assessees.

Sec. 200A & 234E of Income Tax Act, 1961— Levy – In the present appeal, only one issue needs to be adjudicated as to whether the Revenue authorities were justified in levying the late fees u/s 234E of the Act while processing the statement of tax deducted at source u/s 200A of the Act before the amendment was brought in w.e.f. 01.06.2015 in the provisions of section 200A of the Act. The amendment brought in the Finance Act 2015 w.e.f. 01.06.2015 in clause (c),(d) & (e) of sub-section (1) of section 200A of the Act are prospective in nature, therefore, fee u/s 234E cannot be levied in the statement processed u/s 200A up to 31.05.2015. CIT(A) erred in confirming the levy of late fees u/s 234E of the Act by AO. Thus, Appeal of the assessee allowed by directing the revenue to delete the levy of fees u/s 234E of the Act. - OSWAL COMPUTERS & AMP CONSULTANTS PVT. LTD. V/s ASSTT. CIT - [2020] 23 ITCD Online 122 (ITAT-INDORE)