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2018 (11) TMI 1714 - AT - Income TaxLevying the late fees u/s 234E of the Act while processing the statement of tax deducted at source u/s 200A - whether CIT(A) was justified in confirming the levy of late fee u/s 234E in the statement of tax deducted at source processed u/s 200A even when the amendment brought in the Finance Act 2015 w.e.f. 01.06.2015 paved the way for levying the fee u/s 234E in the statement processed u/s 200A? - HELD THAT:- We find that the above issue has consistently being adjudicated by the Coordinate Bench of the Tribunal and consistent view has been taken that the amendment brought in the Finance Act 2015 w.e.f. 01.06.2015 in clause (c),(d) & (e) of sub-section (1) of section 200A of the Act are prospective in nature, therefore, fee u/s 234E cannot be levied in the statement processed u/s 200A up to 31.05.2015. See SUDARSHAN GOYAL VERSUS DCIT- (TDS) , GHAZIABAD. [2018 (5) TMI 1626 - ITAT AGRA] and M/S MENTOR INDIA LIMITED [2016 (12) TMI 1648 - ITAT JAIPUR] In the intimation prepared u/s 200A of the Act up to 31st May 2015, the late filing fee u/s 234E of Act cannot be charged while processing the TDS return/statement because enabling clause (c) of sub-section (1) of section 200A have been inserted w.e.f. 01.06.2015 and before this amendment w.e.f 01.06.2015 there was no enabling provision in the Act u/s 200A of the Act for raising demand in respect of levy of fees u/s 234E of the Act. - Decided in favour of assessee
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