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2019 (3) TMI 1807 - AT - Income TaxLevy of late fee u/s 234E - Late filing of TDS returns / statement - statement processed u/s 200A - scope of amendment - HELD THAT:- Since the amendment to section 200A of the Act was prospective in nature, the Assessing Officer while processing TDS returns / statements for the period prior to 01.06.2015 was not empowered to charge late filing fees under section 234E even in cases where such TDS returns were filed belatedly after June, 2015 and even in cases where the AO processed the said TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. See M/S GNA UDYOG LTD. [2019 (1) TMI 1757 - ITAT AMRITSAR], MEGHNA GUPTA [2018 (10) TMI 355 - ITAT DELHI] and MEDICAL SUPERINTENDENT RURAL HOSPITAL DODI BK AND JUNAGADE HEALTHCARE PVT. LTD. [2018 (10) TMI 1587 - ITAT PUNE] - Decided in favour of assessee.
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