Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 1648 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-06-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2014-2015
Appeal Filed On
08-06-2018
Judgement Text
[ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.573/IND/2018 ASSESSMENT YEAR: 2014-15 (Q-1) SINDH PUNJAB ME RCANTILE CREDIT SAHKARITA LTD. AKAL BHAWAN, OPPORTUNITY. SHREERAM TOL KANTA, 191, TRANSPORT NAGAR, INDORE / VS. ITO(TDS) - 2 INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AABAS5085R ITA NO.575&576/IND/2018 ASSESSMENT YEAR: 2014-15 (Q-3)&2014-15 (Q-4) SI NDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD. INDORE / VS. ITO(TDS) - 2 INDORE (APPELLANT) (REVENUE ) ITA NO.890/IND/2018 ASSESSMENT YEAR: 2013-14 (Q-2) SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD. INDORE / VS. ITO(TDS) - 2 INDORE (APPELLANT) (REVENUE ) [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 2 ITA NO.891/IND/2018 ASSESSMENT YEAR: 2013-14 (Q-3) SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD. INDORE / VS. ITO(TDS) - 2 INDORE (APPELLANT) (REVENUE ) ITA NO.892/IND/2018 ASSESSMENT YEAR: 2014-15 (Q-1) SINDH PUNJAB MERCANTILE CREDI T SAHKARITA LTD. INDORE / VS. ITO(TDS) - 2 INDORE (APPELLANT) (REVENUE ) ITA NO.893/IND/2018 ASSESSMENT YEAR: 2015-16 (Q-1) SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD. INDORE / VS. ITO(TDS) - 2 INDORE (APPELLANT) (REVENUE ) ITA NO.565/IND/2018 ASSESSMENT YEAR: 2014-15 (Q-3) M.P. RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MYDT. GANGACHARAN DIXIT MARKET OPPORTUNITY. MPSEB, SHANWARA BURHANPUR / VS. ACIT - CPC - TDS GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. AABAM 5938R [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 3 ITA NO.564/IND/2018 ASSESSMENT YEAR: 2015-16 (Q-3) SMT. BEENA SANGHVI PROP. K. JAYANTILAL & COMPANY 475, JAWAHAR MARG SIYAGANJ, INDORE / VS. D CIT - CPC - TDS GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. ASDPS3527K ITA NO.938, 939, 940 & 944/IND/2018 ASSESSMENT YEARS: 2014-15 (Q-2), 2014-15 (Q-3), 2014-15 (Q-4) & 2014-15 (Q-1) RESPECTIVELY NARENDRA MODI 8, IMLI BAZAR INDORE (M.P.) / VS. ITO TDS - I INDORE (APPELLANT) (REVENUE ) P.A. NO. ACRPM6829J ITA NO.945 TO 949/IND/2018 ASSESSMENT YEARS: 2014-15 (Q-1), 2013-14 (Q-2), 2013-14 (Q-3) & 2013-14 (Q-4) & 2013-14 (24Q-4) RESPECTIVELY PENTAGON LABS LTD., 7, ARCHANA APARTMENT 8-B, RATLAM KOTHI, INDORE / VS. ITO TDS - I INDORE (APPELLANT) (REVENUE ) P.A. NO.ACRPM6829J [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 4 ITA NO.952/IND/2018 ASSESSMENT YEAR: 2013-14 (Q-4) SPAAG SALES PVT. LTD. SANGEETA APARTMENT 66-67, BHAGWANDEEN NAGAR INDORE / VS. ITO TDS - I INDORE (APPELLANT) (REVENUE ) P.A. NO. AARCS3492E ITA NO.597/IND/2018 ASSESSMENT YEAR: 2015-16 (24Q-1) DEPUTY DIRECTOR HORTICULTUR E INDORE RESIDENSI AREA NEAR ZOO, INDORE / VS. ACIT TDS, CPC GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. BPLDO2989A ITA NO.598/IND/2018 ASSESSMENT YEAR: 2014-15 (24Q-4), 2014-15 (24Q-1) & 2015-2016 (24Q-1) GOVT. HIGH SCHOOL, KASTURBA GRAM, KHANDWA ROAD RALAMANDAL INDORE / VS. D CIT TDS, CPC GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. BPLGO2887G [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 5 ITA NO.609/IND/2018 ASSESSMENT YEAR: 2014-15 (24Q-1) OFFICE OF THE PROJECT ADMINISTRATOR COMMAND AREA DEV & WATER MANAGEMENT CELL 36/2 OLD PALASIA, INDORE / VS. DCIT TDS, CPC GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. BPLOO0905C ITA NO.651/IND/2018 ASSESSMENT YEAR: 2013-14 (26Q-2) SHRI MUKESH JAIN 2, PRANAMI STREET NEAR GORAKUND SQUARE INDORE / VS. ACIT TDS, CPC GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO.BPLMO7886E ITA NO.677/IND/2018 ASSESSMENT YEAR: 2008-09 (Q-1) PUNJAB NATIONAL BANK NEHRU NAGAR BRANCH BHOPAL / VS. DCIT TDS, CPC GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. AAACP0165G [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 6 ITA NO.678/IND/2018 ASSESSMENT YEAR: 2014-15 (Q-4) SHRI RATANLAL SONI C/O M/S. S.V. AGRAWAL & ASSOCIATES DADIDHAM, 24 JOY BUILDERS COLONY, OLD PALASIA, INDORE / VS. DCIT TDS, CPC GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. AWSPS8037P ITA NO.941 TO 943/IND/2018 ASSESSMENT YEAR: 2013-14 (24Q-3), 2013-14 (26Q-2) & 2013-14 (26Q-3) MP STATE AGRO INDUSTRIES DEVELOPMENT 3 RD FLOOR, PACHANAN BUILDING MALVIYA NAGAR BHOPAL / VS. ITO TDS - 1 INDORE (APPELLANT) (REVENUE ) P.A. NO. AACCM0330Q ITA NO.602/IND/2018 ASSESSMENT YEAR: 2013-14 SHRI VISHRAM GHAT COMMITTEE TRUST 1, PREM KUTI, NEAR BUS STAND CHOLA ROAD, BHOPAL / VS. DCIT CPC TDS GHAZIABAD (APPELLANT) (REVENUE ) P.A. NO. AAAJS0765Q [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 7 APPELLANT BY S/SHRI ANIL KAMAL GARG, ARPIT GAUR, SUBHASH JAIN, PINKESH GHATIA, RAJESH MEHTA, S.N. AGRAWAL & SMT. SHREYA JAIN, A.RS AND WRITTEN SUBMISSION. RESPONDENT BY SHRI R.S. AMBEDKER, SR. D.R. DATE OF HEARING: 04.06.2019 DATE OF PRONOUNCEMENT: 06.06.2019 / O R D E R PER BENCH: THE ABOVE CAPTIONED BUNCH OF 29 APPEALS ARE AT THE INSTANCE OF RESPECTIVE ASSESSEES AND ARE DIRECTED AGAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX(APPEALS ), INDORE, (IN SHORT CIT(A)). AS THE ISSUE RAISED IN ALL THESE APPEALS ARE SIMILAR, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 2. FROM PERUSAL OF THE GROUNDS WE FIND THAT ONLY ONE ISSUE NEEDS TO BE ADJUDICATED AS TO WHETHER THE REVENU E AUTHORITIES WERE JUSTIFIED IN LEVYING THE LATE FEES U /S 234E OF THE ACT WHILE PROCESSING THE STATEMENT OF TAX DED UCTED AT SOURCE U/S 200A OF THE ACT( BEFORE THE AMENDMENT WAS BROUGHT IN W.E.F. 01.06.2015 IN THE PROVISIONS OF S ECTION 200A OF THE ACT). [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 8 3. BRIEF FACTS COMMON IN ALL THESE APPEALS ARE THAT THE APPELLANT WAS REQUIRED TO FILE THE STATEMENT OF TAX DEDU CTED AT SOURCE FOR THE RESPECTIVE QUARTER BUT FAILED TO DO S O WITHIN THE DUE DATE PRESCRIBED IN THE LAW FOR FILING SUCH QUARTERLY TDS RETURNS. AS PER THE PROVISIONS OF SECTI ON 234E OF THE ACT, FEE FOR DEFAULT IN FURNISHING THE S TATEMENT IS LEVIABLE IF THE STATEMENT OF TDS ARE NOT DELIVERED WITHIN THE TIME PRESCRIBED IN SUB-SECTION (3) OF SECTION 2 00 OR THE PROVISO TO SUB-SECTION (3) OF SECTION 206C OF THE A CT. 4. THE REVENUE AUTHORITIES HAVE LEVIED THE LATE FEES F OR DEFAULT IN FURNISHING THE STATEMENT IN THE PROCESSING OF STATEMENT OF TAX DEDUCTED AT SOURCE PREPARED U/S 200A OF THE ACT. AGAINST THE LEVY OF LATE FEE U/S 234E IN THE STATEMENT PROCESSED U/S 200A OF THE ACT, APPEALS WERE PREFERRED BY THE ASSESSEE(S) FOR RESPECTIVE QUARTERS F OR THE RESPECTIVE ASSESSMENT YEARS BEFORE LD. CIT(A) PLEADIN G THAT BEFORE THE AMENDMENT WAS BROUGHT IN BY THE FINANCE ACT , 2015 W.E.F. 01.06.2015,THE REVENUE AUTHORITIES WERE NOT HAVING THE POWERS TO LEVY THE LATE FEES U/S 234E OF T HE ACT IN THE STATEMENT PROCESSED U/S 200A OF THE ACT. 5. HOWEVER, ASSESSEES FAILED TO SUCCEED IN ALL THESE 29 APPEALS BEFORE LD. CIT(A) AND NOW THE ASSESSEES ARE IN [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 9 APPEALS BEFORE THE TRIBUNAL RAISING THE ABOVE REFERRED COMMON ISSUE. 6. AT THE OUTSET, LD. RESPECTIVE COUNSELS FOR THE ASSESSEES SUBMITTED THAT THE COMMON ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEES BY THE FOLLOWING DECISIONS OF THE COORDINATE BENCH: 1.MENTOR INDIA LIMITED VS. DCIT (ITANO.738/JP/2016 ORDER DATED 16.12.2016) 2. SUDERSHANGOYAL VS. DCIT (TDS) (ITANO.442/AGRA/2017 ORDER DATED 09.04.2018) 3. STATE BANK OF INDIA, GWALIOR VS. CIT(A) (ITANO.03/AG/2018 ORDER DATED 31.05.2018.) 4. STATE BANK OF INDIA, GENDACHOWK AND OTHERS VS. DCIT(TDS), (ITANOS. 727 & 737/IND/2017 AND OTHERS DATED 13.11.2018.) 5. M/S. MADHYA PRADESH POWER TRANSMISSION LTD. & OTHERS VS. DCIT (TDS) (ITA NOS.740 & 741/IND/2014 AND OTHERS DATED 20.12.2018). 7. LD. COUNSELS FURTHER SUBMITTED THAT IN THE ABOVE REFERRED DECISIONS OF THE TRIBUNAL, JUDGMENTS OF HON 'BLE HIGH COURT OF KARNATAKA IN THE CASE OF FATEHRAJ SINGHVI V S. UOI (2016) 73 TAXMANN.COM 252 (KARN) (HC) FAVOURING TH E ASSESSEE AND THE JUDGMENT OF HON'BLE HIGH COURT OF [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 10 GUJARAT IN THE CASE OF RAJESH KAURANI VS. UOI (2017) 83 TAXMANN.COM 137 (GUJ) HELD AGAINST THE ASSESSEE WERE DULY CONSIDERED AND THEREAFTER FOLLOWING THE JUDGMENT OF HON'BLE APEX COURT IN THE CASE OF CIT VS. VATIKA TOWN SHIP PVT. LTD. (2014) 367 ITR 466(SC) AND THE JUDGMENT OF APEX COURT IN THE CASE OF CIT VS. VEGETABLE PRODUCTS LTD. (1973) 88 ITR 192(SC) HON'BLE TRIBUNAL TOOK A VIEW THAT IF TH ERE IS A CLEAVAGE OF OPINION BETWEEN DIFFERENT COURTS ON AN I SSUE, THE ONE IN FAVOUR OF THE ASSESSEE NEEDS TO BE FOLLOWE D. ACCORDINGLY, IN THE ABOVE REFERRED DECISIONS OF THE TRIBUNAL THE VIEW FAVOURING THE ASSESSEE TAKEN BY THE HON'BLE H IGH COURT OF KARNATAKA IN THE CASE OF FATEHRAJ SINGHVI (SUPR A) HAS BEEN FOLLOWED HOLDING THAT AMENDMENT BROUGHT IN W.E.F. 01.06.2015 IN SECTION 200A OF THE ACT IS PRO SPECTIVE IN NATURE, THEREFORE, NO COMPUTATION FOR FEE FOR DEMAN D OR INTIMATION U/S 234E OF THE ACT COULD HAVE BEEN MADE FO R TDS DEDUCTED IN RESPECTIVE OF STATEMENTS PREPARED/PROCURED PRIOR TO 01.06.2015 AND PROCESSED U/S 200A OF THE ACT. 8. LD. COUNSELS FOR THE ASSESSEES FURTHER PLACED REL IANCE ON THE DECISION OF I.T.A.T., INDORE BENCH IN THE CAS E OF STATE BANK OF INDIA, GENDA CHOWK AND OTHERS DATED [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 11 13.11.2018 AND M/S. MADHYA PRADESH POWER TRANSMISSION LTD. AND OTHERS VS. DCIT (TDS) DATED 20.12.2018 (SUPR A), WHEREIN THE SIMILAR ISSUE HAS BEEN ADJUDICATED AND DECIDED IN FAVOUR OF THE ASSESSEES. 9. PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE (DR) FAILED TO CONTROVERT THE SUBMISSIONS MADE BY LD. COUN SELS FOR THE ASSESSEES. 10. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD PLACED BEFORE US AND CAREFULLY GONE THROUG H VARIOUS JUDGMENTS REFERRED AND RELIED BY THE LD. COUN SELS FOR ABOVE CAPTIONED ASSESSEES. THE COMMON ISSUE RAISE D IN ALL THIS BUNCH OF APPEALS IS THAT WHETHER THE LD. CI T(A) WAS JUSTIFIED IN CONFIRMING THE LEVY OF LATE FEE U/S 234E OF THE ACT IN THE STATEMENT OF TAX DEDUCTED AT SOURCE PROCESSED U/S 200A OF THE ACT, EVEN WHEN THE AMENDME NT BROUGHT IN THE FINANCE ACT 2015 W.E.F. 01.06.2015 PAV ED THE WAY FOR LEVYING THE FEE U/S 234E OF THE ACT IN THE STATEMENT PROCESSED U/S 200A OF THE ACT. 11. FROM PERUSAL OF THE ABOVE ISSUE, WE FIND THAT TH E SAME ISSUE HAS BEEN ADJUDICATED BY US IN THE CASE OF STATE BAN K OF INDIA, GENDA CHOWK AND OTHERS DATED 13.11.2018 (SUPRA) AND M/S. MADHYA PRADESH POWER TRANSMISSION LTD . [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 12 AND OTHERS VS. DCIT (TDS) DATED 20.12.2018 (SUPRA) AFTE R EXAMINING SIMILAR FACTS AS WELL AS VARIOUS JUDICIAL PRONOUNCEMENTS. THE REVENUE AUTHORITIES FAILED TO CONTROVERT THE CONTENTION OF LD. COUNSELS FOR THE AS SESSEES THAT THE COMMON ISSUE RAISED IN ALL THIS BUNCH OF 29 APPEALS IS SQUARELY COVERED IN FAVOUR OF ASSESSEES BY THE DECISIONS IN THE CASE OF STATE BANK OF INDIA, GENDA CHO WK AND OTHERS DATED 13.11.2018 (SUPRA) AND M/S. MADHYA PRADESH POWER TRANSMISSION LTD. AND OTHERS VS. DCIT (TDS) DATED 20.12.2018 (SUPRA) AUTHORED BY US. RELEVAN T PORTION OF THE DECISION GIVEN BY US IN THE CASE OF S TATE BANK OF INDIA, GENDA CHOWK AND OTHERS DATED 13.11.2018 (SUPRA) READS AS FOLLOWS: 9. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD PLACED BEFORE US. THE COMMON ISSUE RAISED IN ALL THESE BUNCHES OF APPEALS IS THAT WHETHER THE LD. CI T(A) WAS JUSTIFIED IN CONFIRMING THE LEVY OF LATE FEE U/S 23 4E OF THE ACT IN THE STATEMENT OF TAX DEDUCTED AT SOURCE PROC ESSED U/S 200A OF THE ACT, EVEN WHEN THE AMENDMENT BROUGH T IN THE FINANCE ACT 2015 W.E.F. 01.06.2015 PAVED THE WA Y FOR LEVYING THE FEE U/S 234E OF THE ACT IN THE STATEMEN T PROCESSED U/S 200A OF THE ACT. 10. WE FIND THAT THE ABOVE ISSUE HAS CONSISTENTLY BEING ADJUDICATED BY THE COORDINATE BENCH OF THE TRIBUNAL AND CONSISTENT VIEW HAS BEEN TAKEN THAT THE AMENDMENT BROUGHT IN THE FINANCE ACT 2015 W.E.F. 01.06.2015 IN CLAUSE (C),(D) & (E) OF SUB-SECTION ( 1) OF [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 13 SECTION 200A OF THE ACT ARE PROSPECTIVE IN NATURE, THEREFORE, FEE U/S 234E CANNOT BE LEVIED IN THE STATEMENT PROCESSED U/S 200A UP TO 31.05.2015. 11. COORDINATE AGRA BENCH IN THE CASE OF SUDARSHANGOYAL (SUPRA) ADJUDICATING VERY SAME ISSUE OBSERVED AS FOLLOWS: THE ISSUE INVOLVED IN THIS APPEAL IS AS TO WHETHER LATE FILING FEE U/S 234E OF THE IT ACT HAS RIGHTLY BEEN CHARGED IN THE INTIMATION DATED 10.11.2013 ISSUED U/S 200 A OF THE ACT WHILE PROCESSING THE TDS RETURNS/STATEMENT, THE ENABLING CLAUSE (C) HAVING BEEN INSERTED IN THE SECTION W.E.F. 01.0 6.2015. BEFORE 01.06.2015, THERE WAS NO ENABLING PROVISION IN THE ACT U/S 200A FOR RAISING DEMAND IN RESPECT OF LEVY OF FEE U /S 234E. AS SUCH, AS PER THE ASSESSEE, IN RESPECT OF TDS STATEM ENT FILED FOR A PERIOD PRIOR TO 01.06.2015, NO LATE FEE COULD BE LEVIED IN THE INTIMATION ISSUED U/S 200 A OF THE ACT . 3. HEARD. THE LD. CIT(A), WHILE DECIDING THE MATTER AGAINST THE ASSESSEE, HAS PLACED RELIANCE ON ' RAJESH KAURANI VS. UOI ', 83 TAXMANN.COM 137 (GUJ), WHEREIN, IT HAS BEEN HELD TH AT SECTION 200A OF THE ACT IS A MACHINERY PROVISION PROVIDING THE MECHANISM FOR PROCESSING A STATEMENT OF DEDUCTION O F TAX AT SOURCE AND FOR MAKING ADJUSTMENTS. THE LD. CIT(A) H AS HELD THAT THIS DECISION WAS I.T.A NO. 442/AGRA/2017 & S.A. NO . 01/AGRA/2018 DELIVERED AFTER CONSIDERING NUMEROUS I TAT/HIGH COURT DECISIONS AND SO, THIS DECISION IN 'RAJESH KA URANI' (SUPRA) HOLDS THE FIELD. 4. WE DO NOT FIND THE VIEW TAKEN BY THE LD. CIT(A) TO BE CORRECT IN LAW. AS AGAINST 'RAJESH KAURANI' (SUPRA), 'SHRIFATE HRAJSINGHVI AND OTHERS VS.UOI', 73 TAXMANN.COM 252 (KER), AS AL SO ADMITTED BY THE LD. CIT(A) HIMSELF, DECIDES THE ISS UE IN FAVOUR OF THE ASSESSEE. THE ONLY OBJECTION OF THE LD. CIT(A) IS THAT THIS DECISION AND OTHERS TO THE SAME EFFECT HAVE BEEN TA KEN INTO CONSIDERATION BY THE HON'BLE GUJARAT HIGH COURT WHI LE PASSING 'RAJESH KAURANI' (SUPRA). HOWEVER, WHILE OBSERVING SO, THE LD. [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 14 CIT(A) HAS FAILED TO TAKE INTO CONSIDERATION THE SE TTLED LAW THAT WHERE THERE IS A CLEAVAGE OF OPINION BETWEEN DIFFER ENT HIGH COURTS ON AN ISSUE, THE ONE IN FAVOUR OF THE ASSESS EE NEEDS TO BE FOLLOWED. IT HAS SO BEEN HELD BY THE HON'BLE SUP REME COURT IN ' CIT VS. VEGETABLE PRODUCTS LTD .', 88 ITR 192 (SC). IT IS ALSO NOT A CASE WHERE THE DECISION AGAINST THE ASSESSEE HAS BEEN RENDERED BY THE JURISDICTIONAL HIGH COURT QUA THE A SSESSEE. 5. IN 'SHRI FATEHRAJ SINGHVI AND OTHERS' (SUPRA) IT HAS BEEN HELD, INTER ALIA, AS FOLLOWS: '22. IT IS HARDLY REQUIRED TO BE STATED THAT, AS PE R THE WELL ESTABLISHED PRINCIPLES OF INTERPRETATION OF STATUTE , I.T.A NO. 442/AGRA/2017 & S.A. NO. 01/AGRA/2018 UNLESS IT IS EXPRESSLY PROVIDED OR IMPLIEDLY DEMONSTRATED, ANY P ROVISION OF STATUTE IS TO BE READ AS HAVING PROSPECTIVE EFFECT AND NOT RETROSPECTIVE EFFECT. UNDER THE CIRCUMSTANCES, WE F IND THAT SUBSTITUTION MADE BY CLAUSE (C) TO (F) OF SUB-SECTION (1) OF SECTION 200A CAN B E READ AS HAVING PROSPECTIVE EFFECT AND NOT HAVING RETROACTIVE CHARA CTER OR EFFECT. RESULTANTLY, THE DEMAND UNDER SECTION 200A FOR COMP UTATION AND INTIMATION FOR THE PAYMENT OF FEE UNDER SECTION 234E COULD NOT BE MADE IN PURPORTED EXERCISE OF POWER UNDER SE CTION 200A BY THE RESPONDENT FOR THE PERIOD OF THE RESPECTIVE ASSESSMENT YEAR PRIOR TO 1.6.2015. HOWEVER, WE MAKE IT CLEAR T HAT, IF ANY DEDUCTOR HAS ALREADY PAID THE FEE AFTER INTIMATION RECEIVED UNDER SECTION 200A, THE AFORESAID VIEW WILL NOT PER MIT THE DEDUCTOR TO REOPEN THE SAID QUESTION UNLESS HE HAS MADE PAYMENT UNDER PROTEST.' 6. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING 'SH RI FATEHRAJ SINGHVI AND OTHERS' (SUPRA), 'SIBIA HEALTHCARE PVT. LTD. VS. DCIT (TDS)', ORDER DATED 09.06.2015 PASSED IN ITA NO.90/ ASR/2015, FOR A.Y.2013-14, BY THE AMRITSAR BENCH OF THE TRIBU NAL, AND 'SHRI KAUR CHAND JAIN VS. DCIT, CPC (TDS) GHAZIABAD ', ORDER DATED 15.09.2016, IN ITA NO.378/ASR/2015, FOR A.Y. 2012-13, I.T.A NO. 442/AGRA/2017 & S.A. NO. 01/AGRA/2018 THE [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 15 GRIEVANCE OF THE ASSESSEE IS ACCEPTED AS JUSTIFIED. THE ORDER UNDER APPEAL IS REVERSED. THE LEVY OF THE FEE IS CA NCELLED. 12. SIMILARLY COORDINATE JAIPUR BENCH IN THE CASE O F M/S. MENTOR INDIA LTD. (SUPRA) TOOK THE SAME VIEW FAVOURING THE ASSESSEE OBSERVING AS FOLLOWS : 6. NOW THE ASSESSEE IS IN APPEAL BEFORE US. IN IT A NO. 438/JP/2016, THE ONLY EFFECTIVE GROUND IS AGAINST C ONFIRMATION OF LATE FILING FEE OF RS. 48,402/'; CHARGED BY THE A.O. U/S 234E OF THE ACT. IN THIS REGARD, THE LD. AR OF THE ASSES SEE HAS REITERATED THE ARGUMENTS AS MADE IN THE WRITTEN SUB MISSIONS AND HAS FURTHER SUBMITTED THAT THE ISSUE IS NO MORE RES-INTEGRA. HE PLACED RELIANCE ON THE DECISION OF THE ITAT, AHM ADABAD DECISION IN THE CASE OF PERFECT CROPSCIENCE PVT. LT D. VS DCIT IN ITA NO. 2957 TO 2963/AHD/2015 AND THE DECISION OF T HE HON'BLE KARNATAKA HIGH COURT IN THE CASE OF FATHERAJ SINGHV I & ORS. VS UNION OF INDIA & DRS. (2016) 289 CTR (KAR) 602. 7. ON THE CONTRARY, THE ID DR HAS OPPOSED THE SUBM ISSIONS AND SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. SHE RELIED ON THE DECISION OF THE HON'BLE JURISDICTIONAL HIGH COU RT RENDERED IN THE CASE OF DUNDLODSHIKSHANSANSTHAN VS. UNION OF IN DIA (2015) 63 TAXMANN.COM 243 (RAJ.). 8. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON THE RECORD AND AL SO GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. RECENT LY THE COORDINATE BENCH OF JAIPUR ITAT IN THE CASE OF M/S. SANDEEPJHANWAR ADVISORY SERVICES PVT. LTD. VS. THE TDS CPC, GAZIABAD IN ITA NO. 722 & 723/JP/2016 FOR THE A.Y. 2013-14 / Q-3 & 4 HAS ALLOWED THE APPEAL OF THE ASSESSEE BY O BSERVING AS UNDER:- '3.5. WE HAVE HEARD RIVAL CONTENTIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE HAVE ALSO GONE THROUGH THE CA SE LAWS [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 16 RELIED UPON BY THE LD. COUNSEL. WE FIND MERIT INTO THE CONTENTION OF LD. COUNSEL THAT HE JURISDICTIONAL HIGH COURT HA S DECIDED THE VALIDITY OF SECTION 234E , BUT HAS NOT DECIDE THE ISSUE OF POWER OF AO FOR LEVY OF TAX UNDER SECTION 234E IN THE JUDGMENT RENDERED IN THE CASE OF M/S. DUNDLODSHIKSHANSANSTHAN AND OTH ERS (SUPRA) AS RELIED BY LD. CIT (A). WE HAVE CONSIDERE D THE RECENT DECISION OF HON'BLE KARNATAKA HIGH COURT IN THE CAS E OF SHRIFATHERAJSINGHVI&ORS (SUPRA) WHEREIN THE ISSUE O F LEVY OF FEES U/S 234E ON STATEMENTS PROCESSED U/S 200A BEFO RE 01.06.2015 HAS BEEN CATEGORICALLY DISCUSSED BY THE HON'BLE HIGH COURT AND IN PARA 24 OF THE SAID ORDER IT WAS HELD THAT 'NO DEMAND FOR FEE U/S 234E CAN BE MADE IN INTIMATION I SSUED FOR TDS DEDUCTED U/S 200A BEFORE GEETA STAR HOTELS & RE SORTS PVT. LTD. VS. DCIT 01.06.2015'. WE HAVE ALSO GONE THROUG H THE JUDGMENT OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. VATIKA TOWNSHIP PVT. LTD . (SUPRA) WHEREIN THE HON'BLE APEX COURT HAS DISCUSSED IN DETAIL THE GENERAL PRINCIPLE OF CONCER NING RETROSPECTIVELY AND HELD THAT UNLESS CONTRARY INTEN TION APPEARS, A LEGISLATION IS PRESUMED NOT TO HAVE A RETROSPECTI VE OPERATION. RESPECTFULLY FOLLOWING THE ABOVE JUDGMENTS OF HON'B LE SUPREME COURT AND HON'BLE KARNATAKA HIGH COURT, WE SET ASID E THE ORDER OF LD. CIT (A) AND DIRECT THE AO TO DROP THE DEMAND RAISED OF RS. 4,200/- U/S 234E ON STATEMENTS PROCESSED U/S 200A B EFORE 01.06.2015. THUS GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED.' THE HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE O F DUNDLODSHIKSHANSANSTHANVS. UNION OF INDIA (SUPRA) H AS DECIDED THE ISSUE OF VIRES OF SECTION 234E OF THE A CT. THE HON'BLE KARNATAKA HIGH COURT IN THE CASE OF FATHERAJSINGHVI &ORS. VS UNION OF INDIA &ORS. (SUPRA) HAS HELD THAT THE DEMA ND U/S 200A FOR COMPUTATION AND INTIMATION FOR THE PAYMENT OF FEE U/S 234E COULD NOT BE MADE IN PURPORTED EXERCISE OF POW ER U/S 200A FOR THE PERIOD OF THE RESPECTIVE ASSESSMENT YE ARS PRIOR TO 1ST JUNE, 2015. WHEN THE INTIMATION OF THE DEMAND N OTICES U/S 200A IS HELD TO BE WITHOUT AUTHORITY OF LAW SO FAR AS IT RELATES TO COMPUTATION AND DEMAND OF FEE U/S 234E, THE QUESTIO N OF FURTHER SCRUTINY FOR TESTING THE CONSTITUTIONAL VAL IDITY OF SECTION 234E WOULD BE RENDERED AS AN ACADEMIC EXERCISE. WE FIND THAT THE HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE O F [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 17 DUNDLODSHIKSHAN GEETA STAR HOTELS & RESORTS PVT. LT D. VS. DCIT SANSTHAN VS. UNION OF INDIA (SUPRA) HAS ALSO C ONSIDERED THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN TH E CASE OF RASHMIKANTKUNDALIA VS. UNION OF INDIA (2015) 229 TA XMAN 596 WHEREIN THE HON'BLE HIGH COURT HAS DECIDED THE NATU RE OF DEMAND. THE HON'BLE HIGH COURT HAS HELD THAT SECTIO N 234E OF THE ACT IS NOT PUNITIVE IN NATURE BUT A FEE WHICH I S A FIXED CHARGE FOR THE EXTRA SERVICE WHICH THE DEPARTMENT HAS TO P ROVE DUE TO THE LATE FILING OF THE TDS STATEMENTS. HENCE FROM B OTH THE DECISIONS RELIED UPON BY THE LD. DR, THE ISSUE OF P OWER OF IMPOSING LATE FEE IS NOT DECIDED BUT THE HON'BLE KA RNATAKA HIGH COURT IN THE CASE OF FATHERAJSINGHVI&ORS. VS. UNION OF INDIA &ORS. (SUPRA) HAS DECIDED THE ISSUE IN FAVOUR OF TH E ASSESSEE AND HELD THAT THE LATE FEE U/S 234E OF THE ACT HAS RAISED VIDE IMPUGNED DEMAND NOTICE U/S 200 A OF THE ACT . WE FIND FORCE IN THE CONTENTION OF THE LD. AR OF THE ASSESSEE. IF TH ERE IS CONFLICTING VIEWS TAKEN BY THE TWO HON'BLE COURTS, THEN THE VIE W, WHICH FAVOURS THE ASSESSEE SHOULD BE ADOPTED. IN THIS REG ARD, THE LD AR OF THE ASSESSEE HAS RELIED ON THE DECISION OF TH E HON'BLE SUPREME COURT IN THE CASE OF CIT VS. VATIKA TOWNSHI P P. LTD. (2014) 367 ITR 466 (SC). IN VIEW OF THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. VATIKA TOWNSHI P (SUPRA), THE DEMAND SO RAISED ARE DIRECTED TO BE DELETED. SIMILARLY IDENTICAL FINDINGS HAVE ALSO BEEN GIVEN I N ALL THE APPEALS OF OTHER ASSESSMENT YEARS.' 13. WE FURTHER FIND THAT THE COORDINATE AGRA BENCH IN THE CASE OF STATE BANK OF INDIA, GWALIOR (SUPRA) AG AIN DECIDED IN FAVOUR OF THE ASSESSEE BY FOLLOWING THE DECISION IN CASE OF SUDARSHAN GOYAL (SUPRA) OBSERVI NG ASFOLLOWS: 8. HEARD THE RIVAL CONTENTION AND PERUSED THE MATER IAL RELEVANT. WE FIND THAT WHILE DECIDING THE ISSUE AGAINST THE A PPELLANT ASSESSEE THE LD. CIT(A) HAS PLACED RELIANCE ON ' RAJESH KAURANI VS. UNION OF INDIA ', 83 TAXMANN.COM 137 (GUJ.) WHEREIN IT WAS HELD THAT SECTION 200A OF THE ACT IS A MACHINERY PROVISION PROVIDING THE MECHANISM FOR PROCESSING A TDS STATEM ENT OF [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 18 DEDUCTION OF TAX AT SOURCE AND FOR MAKING ADJUSTMEN T. THE LD. CIT(A) HAS FURTHER HELD THAT THIS DECISION WAS DELI VERED AFTER CONSIDERING NUMEROUS ITAT AND HIGH COURT DECISIONS AND THEREFORE THIS DECISION IN 'RAJESH KAURANI' (SUPRA) , HOLDS THE FIELDS. 9. IT IS SEEN THAT PRIOR 01.06.2015, THERE WAS NO E NABLING PROVISION IN THE ACT U/S 200A FOR RAISING DEMAND IN RESPECT OF LEVY OF FEE U/S 234E OF THE ACT. THE PROVISION OF SECTION 234E OF THE ACT IS CHARGING PROVISION I.E. SUBSTANTIVE PROV ISION WHICH COULD NOT BE APPLIED RETROSPECTIVELY, UNLESS IT IS EXPRESSLY PROVIDED IN THE ACT, TO LEVY THE LATE FEE FOR ANY D ELAY IN FILING THE TDS STATEMENT FOR THE PERIOD PRIOR TO 01.06.2015. T HE COUNSEL FOR THE ASSESSEE HAS RIGHTLY CONTENDED THAT IN THE ABSENCE OF ENABLING PROVISIONS U/S 200 A OF THE ACT , SUCH LEVY OF LATE FEE IS NOT VALID RELYING ON GROUP OF SBI AND ORS. THE DECISIONS IN THE CASES OF ' CIT VS. VATIKA TOWNSHIP PVT. LTD . (2014) 367 ITR 466 ( SC), 'SUDARSHANGOYALVS DCIT (TDS)' ITA NO .442/AGR/2017 AND FATEHRAJSINGHVIVS. UOI (2016) 289 CTR 0602 (KARN) (HC). THE DECISIONS RELIED ON BY THE LD . DR ARE DISTINGUISHABLE ON FACTS, AS THE ISSUE INVOLVED IN THOSE CASES PERTAINS TO INTEREST U/S 201(1) AND 201(1A) ON THE AMOUNT OF TDS WHEREAS IN THE PRESENT CASES THE ISSUE WERE PER TAINS TO LIABILITY OF LATE FEE U/S 234E OF THE ACT FOR DELAY IN FILING TDS STATEMENT WHICH WAS INSERTED FROM 01.06.2015. 10. ON SIMILAR FACTS, WE HAVE DECIDED THE SAME ISSU E IN THE ASSESSEE'S OWN CASE ' SUDERSHANGOYAL VS. DCIT (TDS )', IN ITA NO. 442/AGRA/2017 DTD. 09.04.2018 AUTHORED BY ONE O F US (THE LD. J.M.). THE RELEVANT PART OF THE ORDER IS REPROD UCED AS FOLLOWS: '3. HEARD. THE LD. CIT(A), WHILE DECIDING THE MATTE R AGAINST THE ASSESSEE, HAS PLACED RELIANCE ON ' RAJESH KAURANI VS. UOI ', 83 TAXMANN.COM 137 (GUJ), WHEREIN, IT HAS BEEN HELD TH AT SECTION 200A OF THE ACT IS A MACHINERY PROVISION PROVIDING THE MECHANISM FOR PROCESSING A STATEMENT OF DEDUCTION O F TAX AT SOURCE AND FOR MAKING ADJUSTMENTS. THE LD. CIT(A) H AS HELD THAT [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 19 THIS DECISION WAS DELIVERED AFTER CONSIDERING NUMER OUS ITAT/HIGH COURT DECISIONS AND SO, THIS DECISION IN 'RAJESH KAURANI' (SUPRA) HOLDS THE FIELD. 4. WE DO NOT FIND THE VIEW TAKEN BY THE LD. CIT(A) TO BE CORRECT IN LAW. AS AGAINST 'RAJESH KAURANI' (SUPRA), 'SHRI GRO UP OF SBI AND ORS. FATEHRAJSINGHVI AND OTHERS VS.UOI ', 73 TAXMANN.COM 252 (KER), AS ALSO ADMITTED BY THE LD. CIT(A) HIMSELF, DECIDES THE ISSUE IN FAVOUR OF THE ASSESSEE. THE ONLY OBJECTION OF THE LD. CIT(A) IS THAT THIS DECISION AND OTHERS TO THE SAME EFFECT HAVE BEEN TAKEN INTO CONSIDERATION BY THE HON'BLE GUJARA T HIGH COURT WHILE PASSING 'RAJESH KAURANI' (SUPRA). HOWEVER, WH ILE OBSERVING SO, THE LD. CIT(A) HAS FAILED TO TAKE INT O CONSIDERATION THE SETTLED LAW THAT WHERE THERE IS A CLEAVAGE OF O PINION BETWEEN DIFFERENT HIGH COURTS ON AN ISSUE, THE ONE IN FAVOUR OF THE ASSESSEE NEEDS TO BE FOLLOWED. IT HAS SO BEEN H ELD BY THE HON'BLE SUPREME COURT IN ' CIT VS. VEGETABLE PRODUCTS LTD .', 88 ITR 192 (SC). IT IS ALSO NOT A CASE WHERE THE DECIS ION AGAINST THE ASSESSEE HAS BEEN RENDERED BY THE JURISDICTIONAL HI GH COURT QUA THE ASSESSEE. 5. IN 'SHRIFATEHRAJSINGHVI AND OTHERS' (SUPRA) IT H AS BEEN HELD, INTER ALIA, AS FOLLOWS: '22. IT IS HARDLY REQUIRED TO BE STATED THAT, AS PE R THE WELL ESTABLISHED PRINCIPLES OF INTERPRETATION OF STATUTE , UNLESS IT IS EXPRESSLY PROVIDED OR IMPLIEDLY DEMONSTRATED, ANY P ROVISION OF STATUTE IS TO BE READ AS HAVING PROSPECTIVE EFFECT AND NOT RETROSPECTIVE EFFECT. UNDER THE CIRCUMSTANCES, WE F IND THAT SUBSTITUTION MADE BY CLAUSE (C) TO (F) OF SUB-SECTI ON (1) OF SECTION 200A CAN BE READ AS HAVING PROSPECTIVE EFFECT AND N OT HAVING RETROACTIVE CHARACTER OR EFFECT. RESULTANTLY, THE D EMAND UNDER SECTION 200A FOR COMPUTATION AND INTIMATION FOR THE PAYMENT OF FEE UNDER SECTION 234E COULD NOT BE MADE IN PURPORT ED EXERCISE OF POWER UNDER SECTION 200A BY THE RESPONDENT FOR T HE PERIOD OF THE RESPECTIVE ASSESSMENT YEAR PRIOR TO 1.6.2015. H OWEVER, WE MAKE IT CLEAR THAT, IF ANY DEDUCTOR HAS ALREADY PAI D THE FEE AFTER INTIMATION RECEIVED UNDER SECTION 200A, THE AFORESA ID VIEW WILL [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 20 NOT PERMIT THE GROUP OF SBI AND ORS. DEDUCTOR TO RE OPEN THE SAID QUESTION UNLESS HE HAS MADE PAYMENT UNDER PROT EST.' 6. IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING 'SHRIFATEHRAJSINGHVI AND OTHERS' (SUPRA), 'SIBIA HE ALTHCARE PVT. LTD. VS. DCIT (TDS)', ORDER DATED 09.06.2015 PASSED IN ITA NO.90/ASR/2015, FOR A.Y.2013-14, BY THE AMRITSAR BE NCH OF THE TRIBUNAL, AND 'SHRIKAUR CHAND JAIN VS. DCIT, CP C (TDS) GHAZIABAD', ORDER DATED 15.09.2016, IN ITA NO.378/A SR/2015, FOR A.Y. 2012-13, THE GRIEVANCE OF THE ASSESSEE IS ACCEPTED AS JUSTIFIED. THE ORDER UNDER APPEAL IS REVERSED. THE LEVY OF THE FEE IS CANCELLED.' 11. IN THE ABOVE VIEW, RESPECTFULLY FOLLOWING 'SHRIFATEHRAJSINGHVI AND ORS' (SUPRA), 'SIBIA HEALT HCARE PVT. LTD. VS. DCIT (SUPRA), 'SHRIKAUR CHAND JAIN VS. DCIT', ( SUPRA), AND OUR OWN FINDING IN THE CASE OF 'SUDERSHANGOYAL' (SU PRA), WE ACCEPT THE GRIEVANCE OF THE ASSESSEES AS GENUINE. A CCORDINGLY, THE ORDERS OF THE CIT(A) ARE REVERSED AND THE FEE S O LEVIED UNDER SECTION 234E OF THE ACT IS CANCELLED. 14. WE, THEREFORE, RESPECTFULLY FOLLOWING THE ABOVE REFERRED DECISION OF THE COORDINATE BENCH CONSISTEN TLY HOLDING THAT IN THE INTIMATION PREPARED U/S 200A OF THE ACT UP TO 31 ST MAY 2015, THE LATE FILING FEE U/S 234E OF ACT CANNOT BE CHARGED WHILE PROCESSING THE TDS RETURN/STATEMENT BECAUSE ENABLING CLAUSE (C) OF SUB - SECTION (1) OF SECTION 200A HAVE BEEN INSERTED W.E. F. 01.06.2015 AND BEFORE THIS AMENDMENT W.E.F 01.06.2015 THERE WAS NO ENABLING PROVISION IN THE A CT U/S 200A OF THE ACT FOR RAISING DEMAND IN RESPECT O F LEVY OF FEES U/S 234E OF THE ACT. 15. WE ARE OF THE CONSIDERED OPINION THAT IN ALL TH ESE 56 APPEALS THE LD. CIT(A) ERRED IN CONFIRMING THE LEVY OF LATE FEE U/S 234E OF THE ACT. WE, ACCORDINGLY, SET ASIDE THE FINDINGS OF LD. CIT(A) IN ALL THESE APPEALS AND ALLO W THE COMMON ISSUE IN FAVOUR OF THE ASSESSEE. [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 21 12. WE, THEREFORE, IN THE GIVEN FACTS AND CIRCUMSTANCE S OF THE CASE AS WELL AS FOLLOWING THE DECISIONS RENDERED B Y THE TRIBUNAL IN THE CASE OF STATE BANK OF INDIA, GENDA CHOWK AND OTHERS DATED 13.11.2018 (SUPRA) AND M/S. MADHYA PRADESH POWER TRANSMISSION LTD. AND OTHERS VS. DCIT (TDS) DATED 20.12.2018 (SUPRA) ARE OF THE VIEW THAT LD. CIT(A) ERRED IN CONFIRMING THE LEVY OF LATE FEES U/S 234E OF THE ACT BY THE ASSESSING OFFICER. ACCORDINGLY FINDIN GS OF LD. CIT(A) IN ALL THESE 29 APPEALS ARE SET ASIDE AND REVENUE IS DIRECTED TO DELETE THE LEVY OF FEES U/S 234E OF THE ACT IN ALL THESE 29 CASES. THUS, COMMON ISSUE RAISED IN THIS BUN CH OF 29 APPEALS IS DECIDED IN FAVOUR OF THE ASSESSEES. 13. IN THE RESULT, ALL THE 29 APPEALS AT THE INSTANCE O F ASSESSEES ARE ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 06 . 06.2019. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 06/06/2019 VG/SPS [ITA 573/IND/2018 AND OTHERS] [SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD., INDORE AND OTHERS] 22 COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE
