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2016 (1) TMI 462 - AT - Income TaxLevy of fees under section 234E - proceedings u/s 200A - Held that:- Section 200A nowhere authorizes the AO to levy fee under section 234E while processing the return under this section. Thus we allow the appeal of the assessee and delete the demand relating to Quarter-1. See case of Lions Club of North Surat Charitable Trust (2015 (9) TMI 1231 - ITAT AHMEDABAD ) - Decided in favour of assessee
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