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2019 (1) TMI 1791 - AT - Income TaxLate filing of fees u/s.234E - intimation u/s.200A - at what point of time chargeability of levying fees can be done even prior to the amendment was effected i.e.1.06.2015? - HELD THAT:- Prior to 01.06.2015, there was no enabling provision of section 200A of the Act for making adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying fee under section 234E - AO has exceeded his jurisdiction in levying fee u/s.234E while processing the statement and made adjustment u/s.200A of the Act which is not justified. Thus while processing statement under section 200A the AO cannot make any adjustment by levying fee under section 234E prior to 01.06.2015. Therefore, fee levied by the AO under section 234E of the Act while processing the statement of tax deducted at source was beyond the scope of adjustment provided under section 200A of the Act and be deleted the same the eye of law. The Amritsar Bench of the Tribunal in the case of Sibia Healthcare [2015 (6) TMI 437 - ITAT AMRITSAR] has opined that the matter in question was if the fees u/s.234E in respect of defaults in furnishing TDS statement could be levied in intimation u/s.200A of the Act so far as period prior to 1.06.2015 was concerned. It was held that the impugned levy of fee u/s.234E was unsustainable in law. On perusal and analyzing the details , it is absolutely clear that prior to 1.6.2015, there was no enabling provision in section 200A of the Act for raising a demand in respect of levying fee u/s.234E of the Act. Therefore, we hold that the intimation u/s.200A of the Act as confirmed by the Ld. CIT so far as levying of fees u/s.234E of the Act is, therefore, set aside and the fees levied is deleted. Ground raised by the assessee is allowed.
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