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2019 (12) TMI 1304 - AT - Income TaxFees payable u/s.234E - intimation u/s.200A - HELD THAT:- If there is late filing of those TDS statements then the Revenue Authorities may charge late filing fees u/s.234E of the Act. That however, this power the Legislature was provided to the Authorities by inserting Clause (c) to Section 200A(1) of the Act w.e.f. 01.06.2015. There are plethora of cases which decided this issue that if TDS statements were filed prior to 01.06.2015 then there cannot be any levy of late fees u/s.234E. TDS statements filed after 01.06.2015 would attract the late filing fees as per Section 234E . In these instant cases before us, in some of the cases, TDS statements were filed prior to 01.06.2015 while in some other cases, they were filed after 01.06.2015. This is the position on merits. That however, CIT(Appeal)‟s in their respective orders has not dealt with the merits of these cases and has dismissed the appeals of the assessee on the ground that there is substantial delay in filing of these appeals and also for the reason that the reasonableness attributed to that delay could not be established by the assessee therein. We find that in the case of Anil Kumar Nehru Vs. ACIT [2019 (1) TMI 1075 - SC ORDER] as held that even if there is substantial delay in filing of appeals it can be condoned on the ground that it involves a question of law which goes into the root of the matter. In these set of appeals before us, it pertains to a legal question whether late fees would be leviable on the assessee or not depending upon the merits involved in each case. In the interest of justice, we set aside the respective orders of the Ld. CIT(Appeal)‟s in all these cases and restore them back to their respective files to examine the matter on merits involving legal ground of Section 234E - Appeal of assessee are allowed for statistical purposes.
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