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2019 (10) TMI 1270 - AT - Income TaxLevy of fee u/s.234E - late filing of quarterly TDS return - Assessment u/s 200A - HELD THAT:- As noticed that in the acknowledgement there was no any failure on the part of the assessee has been shown i.e. short payment, short deduction/collection, interest on payment default u/s.201(1A)/206C(7), interest on short payment, interest on late payment, interest on deduction/collection default u/s.201(1A)/206C(7), interest on short deduction/collection, interest on late deduction/collection. Thus amply clear that the assessee had deducted TDS on the due amounts and it has been deposited within the time and there is merely a failure for late filing of quarterly TDS return for the Quarter-IV. The assessee is a Government Department and the case is related to financial year 2013-2014 before amendment in the Act. Merely the intimation was generated u/s.200A of the Act on 03.06.2015, cannot be the basis for the levy of fee u/s.234E of the Act. - Decided in favour of assessee. See case of Station Headquarters (Army) Vs. ACIT [2019 (9) TMI 607 - ITAT JODHPUR] - direct the AO to delete the fee levied u/s.234E - Decided in favour of assessee.
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