TMI Blog2019 (2) TMI 2074X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of M/s Terra Infra Development Ltd. [ 2018 (10) TMI 285 - ITAT HYDERABAD] as held levy of fees u/s 234E while processing returns, TDS u/s 200A prior to 01.06.2015 was without any authority of law. Thus we hold that the late fee is not leviable in the period prior to 1.6.2015 and therefore, the issue is covered in favour of the assessee. - ITA Nos.1398 to 1400, 1497 and 1401 to 1403/Hyd/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The learned CIT (A) has erred in facts and law while rejecting the reasons for condoning the delay in filing of an appeal and ignoring that the intimation passed by the AO u/s 200A is barred by limitation as per proviso to section 200A of the I.T. Act. 3. The learned CIT (A) has erred in not adjudicating the issue on merit, whereby the provisions of section 234E are not applicable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS) Ward 2(3) Hyderabad in ITA Nos.1876 1875/Hyd/2017, dated 03.10.2018 ae as under: We find that though the provisions for levy of fee in certain cases has been brought into the statute book w.e.f. 1.7.2012, it has been brought under the purview of section 200A only w.e.f. 1.6.2015. Therefore, as rightly held by the Coordinate Bench in the case of M/s. Sonalac Paintings Coatings Ltd (cit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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