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2021 (1) TMI 902 - ITAT BANGALORELevy of late fee u/s 234E - delay in filing the above TDS statement - Fee for default in furnishing statements - statement processed u/s 200A - assessee contended that AO could levy fee u/s.234E of the Act while processing a return of TDS filed u/s.200(3) of the Act only by virtue of the provisions of Sec.200A(1)(c), (d) & (f) of the Act and those provisions came into force only from 1.6.2015 and therefore the authority issuing intimation u/s. 200A of the Act while processing return of TDS filed u/s.200(3) of the Act, could not levy fee u/s. 234E of the Act in respect of statement of TDS filed prior to 1.6.2015 - HELD THAT:- Keeping in mind that technicalities should not stand in the way of rendering substantive justice, as laid down by the Hon’ble Supreme Court in the case of Land Acquisition Vs. Mst. Katiji and Others [2016 (9) TMI 964 - KARNATAKA HIGH COURT] we are of the view that interest of justice would be met if the delay in filing appeals by the Assessee before CIT(A) is condoned and the issue with regard to levy of interest u/s.234-E of the Act be remanded to the CIT(A) for fresh consideration in accordance with the observations made in this order.
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