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2019 (1) TMI 1711 - AT - Income TaxLevy of late fee u/s 234E - demanding the late fees through an intimation u/s 200A - HELD THAT:- Section 200A which was brought w.e.f. 01.06.15 is an enabling provision which empowers the AO to determine fee u/s 234E of the Act and is prospective in nature. Hence no computation of fee for demand or intimation for fee u/s 234E could be made for TDS deducted for assessment year prior to 01.06.15. Moreover, no contrary judgments have been brought on record before us in order to controvert or rebut the legal proposition set out in DHARAM DEEP PUBLIC SCHOOL, U/S DHARAM DEEP EDUCATIONAL AND WELFARE SOCIETY, KAM AIR CO. LTD. VERSUS [2018 (1) TMI 334 - ITAT DELHI], SIBIA HEALTHCARE PRIVATE LIMITED [2015 (6) TMI 437 - ITAT AMRITSAR]
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