Case Law Details
Dharam Deep Public School Vs. Dy. CIT (ITAT Delhi)
Section 200A of the Act deals with processing of statement of tax deducted at source, whereas, section 234E of the Act deals with fee for default in furnishing statements.Iit was held that ‘intimation raising demand prior to 01/06/2015, u/s 200A of the Act, levying fee u/s 234E, is not valid’. Considering the aforesaid decision of the coordinate Bench, we hold that amendment in section 200A(1) of the Act is procedural in nature, therefore, the AO while processing the TDS statements, returns in the present set of appeals of the period prior to 01/06/2015, was not empowered to charge fee u/s 234E of the Act, hence, the intimation issued by the Assessing Officer u/s 200A of the Act, in the appeals before us, does not stand, therefore, the demand raised by way of charging fee u/s 234E of the Act is not valid, resultantly, the same is deleted as the intimation issued by the Assessing Officer in the present case, for the period prior to 01/06/2015, is beyond the scope of adjustment provided u/s 200A of the Act.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
These appeals by the assessees are directed against the separate orders dated 23.03.2016 in the case of Dharam Deep Public School and dated 25.01.2016 in the case of Kam Air Co. Ltd. passed by the ld. CIT(A)-41, New Delhi.
2. Common issue is involved in all these appeals which were heard together so these are being disposed off by this consolidated order for the sake of convenience and brevity.
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