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2019 (2) TMI 1620 - AT - Income TaxLate fee under section 234E - intimation u/s 200A - intimation given in purported exercise of power under Section 200A in respect of fees under Section 234E for the period prior to 1.6.2015 - HELD THAT:- In the present case, undisputedly, assessee filed its TDS return (Form 26Q) for first quarter of financial year 2014-15 on 15.01.2015 and same was processed and intimation u/s 200A was issued vide order dated 20.01.2015. Section 200A has been amended w.e.f. 1.6.2015 empowering Assessing officer to levying fees under section 234E of the Act. It is therefore not a case of continuing default where assessee has defaulted in furnishing TDS statement, even after 1.6.2015 and thereafter, demand for payment of fees under section 234E has been raised by the Assessing Officer. In case of Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] has held that provisions of amended section 200A are prospective in nature. Further, in case of Dundlod Shikshan Sansthan [2015 (9) TMI 807 - RAJASTHAN HIGH COURT] relied by CIT (A) is in the context of validity of section 234E, but not in context of power of AO for levy of fee under section 234E prior to 1.6.2015. It is observed that many decisions of this Tribunal has taken similar view by following decision of Fatheraj Singhvi (supra). Assessing Officer while processing TDS statements for the period prior to 01.06.2015, was not empowered to charge fees u/s 234E of the Act. Hence, demand raised by way of charging fees under section 234E by way of intimation under section 200 A of the Act is not valid and same is deleted. - Decided in favour of assessee.
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