A.R.R. Charitable Trust v. ACIT (2018) 66 ITR 69 (Chennai)(Trib.)

S. 234E : Fee-Default in furnishing the statements- No enabling provision to impose fees for late filing of return or statement of TDS prior to 1st June, 2015–AO had no jurisdiction to levy fees under section 234E if intimation issued prior 1st June, 2015. [S. 200A]

The Assessing Officer issued intimations under section 200A for the assessment years 2013-2014 to 2015-2016 before June 1, 2015. The Commissioner (Appeals) held that the intimation was issued on July 31, 2015, and therefore, it was beyond June 1, 2015. Tribunal held that the amendment to section 200(3) was made only with effect from June 1, 2015. The CIT(A) was not correct in saying that the intimations were issued on July 31, 2015. Referring to the submissions made by Assessee’s representative, a copy of intimation issued under section 200A available on record it was evident that they were issued before June 1, 2015. The Assessing Officer had no jurisdiction to levy fee under section 234E. Therefore the fees levied by the Assessing Officer under section 234E while processing the statement of tax deducted at source was beyond the scope of adjustment provided under section 200A. Therefore, such adjustment could not stand in the eye of law. (AY.2013 – 2014 to 2015 – 2016)