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2019 (11) TMI 1399 - ITAT MUMBAILevy of fees u/s 234E while processing the TDS statements u/s 200A - HELD THAT:- The issue was decided by the third member of the Bench in favour of the assessee by holding that fees u/s 234E of the Act can only be charged in respect of delay in filing the statement of TDS for the period after 1st June, 2015. Hence, as per the majority view, the appeals were allowed for statistical purposes. It is apparent from the order of the coordinate Bench in Emsons Exim Pvt. Ltd. (2019 (8) TMI 1461 - ITAT MUMBAI), the third member has decided the issue taking into consideration, the two divergent views expressed by two non-jurisdictional High Courts. Respectfully following the decision of the coordinate Bench in Dayanand Vaidik Vidayalya [2019 (6) TMI 1482 - ITAT MUMBAI] and the decision in the Emsons Exim Pvt. Ltd. (2019 (8) TMI 1461 - ITAT MUMBAI), we hold that fee u/s 234E of the Act can only be charged in respect of delay in filing the statement of TDS for the period after 1st June, 2015. Since, the issues involved in all the appeals pertain to the assessment year 2013-14, our findings shall mutatis mutandis apply for all the aforesaid appeals. Accordingly, we direct the AO to delete the late fee levied u/s 234E. - Decided in favour of assessee.
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