M/S. MILLENNIUM SPIRITS PVT. LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, TDS, GHAZIABAD

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ITA 206/PUN/2020Status: DisposedITAT Pune09 June 20225 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the amendment inserting Clause (c) to sub-section (1) of Section 200A, which allows for the levy of fee under Section 234E, was effective from 01-06-2015. Therefore, the levy for periods prior to this date was not justified.

What were the facts?

The assessee appealed against the charging of interest under Section 234E for delayed furnishing of TDS statements. The appeals pertained to various quarters of assessment years 2013-14 to 2015-16.

What were the issues?

Whether the levy of fee under Section 234E is applicable for defaults committed before the amendment to Section 200A(1)(c) came into effect.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Pratikh Sandhbhor
For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER BENCH :

1.

All these appeals filed by the assessee against the common order dated 10-12-2019 passed by the Commissioner of Income Tax (Appeals)- 10, Pune [‘CIT(A)’] upholding the charging of interest u/s. 234E of the Act in respect of above mentioned Quarters of the assessment years.

2.

Since, the issues raised in all the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience.

3.

First, we shall take up appeal of assessee in for A.Y. 2013-14 (27EQ-Q2).

4.

The assessee raised five grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) is justified in upholding the order passed u/s. 154 r.w.s. 200A confirming the levy of fee u/s. 234E of the Act for default in furnishing TDS statement for Quarter 2 of A.Y. 2013-14 in the facts and circumstances of the case.

5. Heard both the parties and perused the material available on record. We note that fee for default in furnishing the TDS statements have been imposed on the assessee u/s. 234E of the Act for the 2nd quarter of the financial year 2012-13 (A.Y. 2013-14). Section 200A deals with processing of TDS statements of tax deducted at source and Clause (c) of sub-section (1) of section 200A was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In such circumstances, levy of such fee u/s.234E can be levied only after 01-06-2015 for the default committed by the assessee. We find that the period covered in the present subject appeal before us is Quarter 2 of financial year 2012-13 (A.Y. 2013-14). Therefore, we hold that the amendment by insertion of Clause (c) to sub-section (1) of section 200A of the Act is not applicable, therefore, the order of CIT(A) is not justified and it is set aside.

6.

In the result, the appeal of assessee is allowed.

7.

Both sides are unanimous in stating that the issue raised in the appeals and the facts in to 210/PUN/2020 are identical to ITA No. 200/PUN/2020 except the variance in amount and period. Since, the facts in ITA Nos. 201 to 210/PUN/2020 are similar to ITA No. 200/PUN/2020, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 200/PUN/2020 would mutatis mutandis apply to ITA Nos. 201 to 210/PUN/2020, as well. All the appeals of assessee are allowed, accordingly.

8.

In the result, all the appeals of assessee are allowed.

Order pronounced in the open court on 09th June, 2022.

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