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2019 (1) TMI 390 - ITAT PUNELevy of late filing fees under section 234E - assessee received an intimation under section 200A - assessee was running primary school at Nanded - default in furnishing of TDS returns because of wrong mention of TAN numbers - correction in TAN was not reflected on OLTAS - For carrying out necessary correction on OLTAS, the assessee school first approached the ITO, TDS, Nanded. But the jurisdiction of assessee school lies with ITO, TDS, Nashik, therefore the ITO, TDS, Nanded was not authorized to do necessary correction - how the assessee could make application to ITO (TDS), Nanded, whereas its jurisdiction was with ITO (TDS), Nashik? Held that:- We have already decided similar issue in the bunch of cases with lead order in the case of Medical Superintendent Rural Hospital Vs. DCIT, CPC (TDS), Ghaziabad [2018 (10) TMI 1587 - ITAT PUNE] and held that the AO had no jurisdiction to pass consequent order while processing TDS returns for the period prior to 01.06.2015, since the amendment was brought into effective from 01.06.2015 empowering the Assessing Officer to charge late filing fees under section 234E of the Act. - Decided in favour of assessee.
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