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2019 (9) TMI 1117 - ITAT DELHILevy of fee u/s 234E - Late filing of TDS returns - demand has been raised by the department u/s 200 in terms of failure to comply with section 200A which deals with the processing of statement of tax deducted at source u/s 200 - HELD THAT:- In this case the demand has been raised purely on the ground that statement has not been furnished for the tax deduction at source. The relevant provision of section 200(3) read with rule 31A (4A) only refers to filing of 'challan cum statement' after the tax has been paid. The word "challan" in the said rule indicates that the tax must stand paid and that is how form 26QB is generated. Thus, here in this case, it cannot be held that there is any violation of section 200(3). In any case, the levy of fee vi] s 200A in accordance with the provision of section 234E has come into the statute w.e.f. 1.6.2015. Since the challan and statement has been filed much prior to this date, therefore, no such tax can be levied u/s 200A. Nowhere in the judgments Hon'ble Courts have held Fees u/s 200A read with section 234E shall be levied prior to 1.06.2105, because prior to this date has not prescribed levy of fees u/s 200A. Thus, we hold that no fee was leviable to the assessee u/ s 234E in violation of section 200(3), because assessee had furnished the statement immediately after depositing all the tax without any delay. Accordingly, the demand on account of 234E is cancelled. Accordingly the appeal of the assessee is allowed.
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