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2019 (10) TMI 1253 - AT - Income TaxLevy of fee u/s 234E - Scope of amendment to section 200A - HELD THAT:- Only by Finance Act, 2015 Clause (c) was introduced to section 200A providing for levy of fee u/s 234E of the Act while processing the statement of TDS u/s. 200A of the Act. Further, the aforesaid amendment to section 200A was made effective from 01.06.2015. Thus, admittedly, prior to the aforesaid amendment, the Assessing Officer had no authority in law to levy fee u/s. 234E while processing the statement of TDS u/s. 200A. Incidentally, in the facts of the present case, not only the period for which fee u/s. 234E has been levied is prior to 01.06.2015, but even the order u/s. 200A was passed by the Assessing Officer prior to the aforesaid amendment to section 200A. Now it is fairly well-settled by virtue of various judicial pronouncements on the issue that amendment to section 200A providing for levy of fee u/s. 234E of the Act, would apply prospectively to a period following after 01.06.2015. That being the case, the levy of fee u/s. 234E of the Act in the facts of the present case is invalid. Accordingly, we delete the late filing fee. - Decided in favour of assessee.
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