TDS—Fees under s. 234E

Levy by way of intimation under s. 200A prior to amendment of s. 200A(1)(c) w.e.f. 1st June, 2015

Clause (c) of s. 200A(1) empowers the AO to levy late fee w.e.f. 1st June, 2015 and there is no indication either express or implied that the amendment of cl. (c) of s. 200A(1) is retrospective or clarificatory in nature

The Finance Bill further clearly provides that the amendment took effect from 1st June, 2015

Amendment of s. 200A which has been given effect from 1st June, 2015 is prospective in nature, and therefore, no demand or intimation for late fee under s. 234E could be made for the TDS deducted for the assessment years prior to 1st June, 2015—Consequently, the order of the CIT(A) is set aside and the matter is remanded back to the AO with a direction to delete the late fee levied for the period of delay of filing return prior to 1st June, 2015

AO is well within his jurisdiction to levy late fee under s. 234E for the period starting only from 1st June, 2015 to the date of actual filing of the TDS return

STATION HEADQUARTERS & ORS. vs. ASSISTANT COMMISSIONER OF INCOME TAX

(2019) 33 NYPTTJ 383 (Jodh)