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2019 (12) TMI 1324 - AT - Income TaxLevy of late fee u/s.234E - intimation u/s 200A - Late filing of TDS returns / statement - Whether there is no power granted by the Statute at the relevant point of time to the Assessing Officer (AO) u/s.200A? - case pertaining to the quarter for the AY.2013-14 - HELD THAT:- The said issue is covered in favour of assessee by the decision of the Co-ordinate Bench of ITAT, Pune Tribunal in the case of C&M Farming Ltd. [2019 (11) TMI 1407 - ITAT PUNE] as relying on Medical Superintendent Rural Hospital, DOBI BK [2018 (10) TMI 1587 - ITAT PUNE] held that charging of late fee u/s 234E is not maintainable even if the assessee files TDS returns belatedly and the AO issues intimation u/s 200A of the Act after 01.06.2015 charging late filing fee u/s 234E. Since the facts before us are identical to one as decided by the Co-ordinate Bench of the Tribunal, respectfully following the same, we are of the opinion that the demand of late fee is not maintainable even if the returns of the TDS were filed after 01-06-2015, the order charging late filing fee was passed after 01-06-2015. Hence, we set aside the order of Ld.CIT(A) and allow the Grounds raised by assessee.
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