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As an assessee under the Income Tax Act, 1961, petitioner had deducted TDS for payments made by him and remitted the same to the Income Tax Department. While filing the statement of returns regarding the remittance of TDS, delay occurred. When the returns were processed, the second respondent, on noticing the delay in filing the statement of TDS remittance, levied late fee under section 234E of the Act.

2. By Ext.P1 to Ext.P9 intimations, petitioner was called upon to pay the late filing fee under section 234E of the Income Tax Act, 1961 (for short,'the Act'). As per the aforesaid intimations, amounts have been demanded as late fee for the periods from 2012-13 to 2014-15 on the basis of the provisions in section 234E of the Act, which is as follows:

5. I have heard Sri.P.J.Anilkumar, learned counsel for the petitioner, Sri.Christopher Abraham, learned Standing Counsel for the respondents 1 to 3 as well as Sri.S.Manu, learned Assistant Solicitor General of India for the fourth respondent.

6. I have considered the rival contentions.

7. In the decision in M/s.Sarala Memorial Hospital v. Union of India and Another (W.P.(C) No.37775 of 2018) an identical question arose for consideration. After considering the statutory provisions of section 234E and section 200A of the Act and the implications of the amendment brought in to the Act, it was held that the amendment would take effect only from 1 st June, 2015 and is thus prospective in nature. The aforesaid judgment has become final and is binding upon the authorities. Thus the jurisdiction to levy late fee under section 234E arises only from 01-06.2015 and not earlier.

10. In view of the above, the demand in Ext.P1 to Ext.P9 intimations for the period from 2012-13 to 2014-15 is bereft of authority and cannot be legally sustainable.

11. Accordingly, I quash Ext.P1 to Ext.P9 intimations to the extent it demands late fee under section 234E for the period from 2012-13 till 01.06.2015.

The writ petition is therefore allowed as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps APPENDIX OF WP(C) 1259/2022 PETITIONER'S/S' EXHIBITS EXHIBIT P1 INTIMATION U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P2 INTIMATION U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

EXHIBIT P3 INTIMATION U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P4 INTIMATION U/S 234E, AGAINST 26Q OF Q1 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P5 INTIMATION U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P6 INTIMATION U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P7 INTIMATION U/S 234E, AGAINST 26Q OF Q1 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P8 INTIMATION U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P9 INTIMATION U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P10 NOTICENO.ITBA/COM/F/17/2021-22/ 1037769392(1) ISSUED BY THE 1ST RESPONDENT REGARDING TDS DUES INCLUDING LATE FEE UNDER 234E