January 2019

Section 234E - Assessing Officer cannot make any adjustment by levying fee u/s. 234E prior to 01.06.2015

Jagdish T. Punjabi / Devendra Jain / Tejaswini Ghag
Chartered Accountants

24.  [2018] 66 ITR (Trib.) 69 (Chennai) A.R.R. Charitable Trust vs. ACIT ITA No.: 1307/Chny/2017 & 238, 239, 240 & 241/Chny/2018 A.Y.s: 2013-14 to 2015-16 Dated: 24th July, 2018

 

Section 234E - Assessing Officer cannot make any adjustment by levying fee u/s. 234E prior to 01.06.2015

 

FACTS


Prior to 01.06.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying fee u/s. 234E of the Act. The Parliament for the first time enabled the Assessing Officer to make adjustment by levying fee u/s.234E of the Act with effect from 01.06.2015. Therefore while processing statement u/s. 200A of the Act, the Assessing Officer cannot make any adjustment by levying fee u/s. 234E prior to 01.06.2015.

 

Thus the legal position prior to 01.06.2015, as per various precedents was that, the Assessing Officer had no authority to levy fee while issuing intimation u/s. 200A of the Act. In the present case, the Ld. CIT(A) in his order, stated that intimation u/s. 200A of the Act was issued on 31.07.2015. However the Ld. AR pointed out referring to the intimations issued u/s. 200A of the Act, that all the intimations u/s. 200A of the Act were issued before 01.06.2015, therefore, the CIT(Appeals) was not justified in confirming the levy of fee.

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