SREE AYYAPPA EDUCATIONAL CHARITABLE TRUST SREE AYYAPPA TEMPLE COMPLEX JALAHALLI WEST Vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL

JUDGEMENT

(1.) The petitioners are aggrieved by the impugned intimations under section 200A of the Income Tax Act, 1961 issued by the Centralized Processing Cell (TDS), Ghaziabad, Uttar Pradesh, by the concerned Deputy Commissioner of Income Tax regarding the alleged failure of the petitioners to deduct the Tax at Source and the levy of interest under Section 234E was made Date of Order 12-12-2017 W.P. No. 618/2015 c/w W.P. Nos. 5831/2015 and 5990-6001/2015 Sree Ayyappa Educational Charitable Trust and Anr. v. The Deputy Commissioner of Income Tax and Ors. in the impugned intimations resulting in demand against the petitioners-assessees.

(2.) However, the learned counsels for both the parties have brought to the notice of the Court that the Division Bench of this Court in the case of Fatheraj Singhvi and Ors. v. Union of India and Ors, since reported in (2016) 142 DTR Judgments 281 has held that no such interest can be levied under Section 234E of the Act. The relevant paras 23 to 27 are quoted below for ready reference:-

(3.) The learned counsel for the petitioners Mr.Ashok A.Kulakarni and Ms.H.Vani have argued that the said judgment of the Division Bench of this Court is binding on the Respondents and since they have not apparently appealed against the said judgment before the Hon'ble Supreme Court, the said judgment deserves to be implemented by them.