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2016 (1) TMI 1271 - AT - Income TaxLevy of fee u/s. 234E in order u/s.200A - scope of permissible adjustments - whether appellant has filed TDS statement u/s. 200(3) beyond the prescribed due date? - Held that:- The issue whether such a levy could be effected in the course of intimation under section 200A is clearly answered in negative. No other provision enabling a demand in respect of this levy has been pointed out to us and it is thus an admitted position that in the absence of the enabling provision under section 200A, no such levy could be effected. As intimation under section 200A, raising a demand or directing a refund to the tax deductor, can only be passed within one year from the end of the financial year within which the related TDS statement is filed, and as the related TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. See Tanish Industries Pvt. Ltd. [2015 (11) TMI 1507 - ITAT AHMEDABAD] - Decided in favour of assessee
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