Case Law Details
Case Name : Sibia Healthcare Private Limited v./s Dy. Commissioner of Income-tax (TDS)
Appeal Number : I.T.A. No.90/Asr/2015
Date of Judgement/Order :
Related Assessment Year :
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CA Prarthana Jalan
The Hon’ble Amritsar bench has given a landmark judgement on the issue of 234E Fee levied prior to June,2015 in the case of Sibia Healthcare Private Limited v./s Dy. Commissioner of Income-tax (TDS), in I.T.A. No.90/Asr/2015 and has deleted the addition-
The Hon’ble Tribunal held as under:-
” in our considered view, the adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of fees on the basis of the provisions of Section 234E. That is not the issue here. The issue is whether such a levy could be effected in the course of intimation under section 200A. The answer is clearly in negative. No other provision enabling a demand in respect of this levy has been pointed outto us and it is thus an admitted position that in the absence of the enabling provision under section 200A, no such levy could be effected. As intimation under section 200A, raising a demand or directing a refund to the tax deductor, can only bepassed within one year from the end of the financial year within which the related TDS statement is filed, and as the related TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. The assessee gets the relief accordingly.”
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Author Bio
Yes u need to file appeal for that also. If demand is erranous yhen amount paid in respect of that demand will also be erranous. And hence can be ask to refund with interest.
Paresh
can we get the late fee which we have already paid before 1st june-2015 U/s 234E and what is the procedure of the same. please reply.
Dear Sir
can we gent the late fee which we have already paid before 1st june-2015 U/s 234E, please reply.
Resp.SIR,
Really,THE AMRITSAR TRIBUNAL BENCH ,recent judgement dt.09.june,2015,regarding sec.234E,of ITACT,is worthwhile,& there is strong legal force in the verdict.Certainly,
CBDT,should consider the legal opinions,views,expressed in the said judgement,& CONSIDER ,the views ,facts,expressed by thousands of Deductor/Assessee,& issue Amnesty
to Public Deductors,in line with its earliar Circular.
With Kind Regards.
R.K.MAKHARIA,DT.14.06.15