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2019 (11) TMI 1390 - AT - Income TaxLate filing fee u/s 234E - Delay in filing TDS statements - intimation issued to the assessee u/s 200A - HELD THAT:- The assessee, Udit Jain had deducted tax at source u/s 195 of the Act against purchase of property. The tax was deducted at 18.05.2015 and was even paid on 18.05.2015, though the return in Form No.27A was filed on 23.06.2016. Since the period under consideration is first quarter of Financial Year 2015-16 i.e. prior to the amendment to section 200A(1) of the Act wherein clause (c) was inserted w.e.f. 01.06.2015 and since the assessee had already deposited the tax deducted at source, on the same day of deduction, there was reasonable cause in the hands of the assessee in not depositing the return in Form No.27A and the said default needs to be condoned. See MEDICAL SUPERINTENDENT RURAL HOSPITAL DODI BK AND JUNAGADE HEALTHCARE PVT. LTD. VERSUS THE DY. COMMISSIONER OF INCOME TAX, CPC (TDS) AND THE ASST. COMMISSIONER OF INCOME TAX, CPC (TDS) , GHAZIABAD [2018 (10) TMI 1587 - ITAT PUNE] Jurisdictional issue of exercise of power by the AO in charging late filing fee u/s 234E of the Act, suffers from infirmity as clause (c) to section 200(A)(1) of the Act has been made applicable specifically from the date from 01.06.2015. Since the period of default was before the said date i.e. 01.06.2015, there is no merit in charging late filing fee u/s 234E. As we hold that no late filing fee is to be charged, then consequent interest charged u/s 220(2) of the Act also do not survive. - Decided in favour of assessee.
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