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2019 (6) TMI 1412 - AT - Income TaxLevying late fees u/s 234E while processing the statement of tax deducted at source u/s 200A (before the amendment was brought in w.e.f. 01.06.2015 in the provisions of section 200A of the Act) - HELD THAT:- As relying on State Bank of India, Genda Chowk and others [ 2018 (11) TMI 1714 - ITAT INDORE] and M/s. Madhya Pradesh Power Transmission Ltd. and others Vs. DCIT (TDS) [2018 (12) TMI 1323 - ITAT INDORE] are of the view that Ld. CIT(A) erred in confirming the levy of late fees u/s 234E of the Act by the assessing officer. Accordingly findings of Ld. CIT(A) in all these 29 appeals are set aside and revenue is directed to delete the levy of fees u/s 234E of the Act in all these 29 cases. Thus, common issue raised in this bunch of 29 appeals is decided in favour of the assessee.
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