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2019 (4) TMI 1895 - AT - Income TaxFee u/s 234E - levy of fee in terms of Section 200A for delay in filing of TDS return - levy of fee in terms of Section 200A for delay in filing of TDS return - HELD THAT:- Assessee has deposited the TDS deducted for the financial year 2015- 16 in time. However, for the three quarters assessee could not submit the TDS return on time. The reason stated by the assessee was that the tax consultant had not submitted the return in time. AO has levied the fees u/s.234E, whereby if a person fails to file the TDS return on or before due date prescribed, then such an adjustment can be made only in terms of Section 200A. It was only by the Finance Act, 2015, w.e.f. 01.06.2015 amendment was brought u/s.200A, wherein levy of fee u/s.234E has been prescribed. Levy of fee u/s.234E cannot be levied on such kind of default before 01.06.2015. See MEGHNA GUPTA [2018 (10) TMI 355 - ITAT DELHI] - Accordingly, appeal of the assessee is allowed.
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