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2018 (6) TMI 1739 - AT - Income TaxLevy of for late filing fee under section 234E - intimation u/s 200A - Scope of amendment in section 200A - intimation given in purported exercise of power under Section 200A are in respect of fees under Section 234E for the period prior to 1.6.2015 - Diversified views - HELD THAT:- We find that the alleged default pertain to financial year 2012-13 relevant to AY 2013-14. In similar circumstances, Hon’ble Karnataka High court in the case of Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] has considered the issue as the view taken by the Hon’ble High Court is that the amendment in section 200A of the Act with effect from 01.06.2015 is prospective and not retrospective. There is a contradictory view by the Hon’ble Gujarat High Court in the case of Rajesh Kaurani Vs. Union of India [2017 (7) TMI 458 - GUJARAT HIGH COURT] wherein it is held to be retrospective. In view of the above position, we are of the view that one view is in favour of assessee and another view is against the assessee. Hence, following the decision of Hon’ble Supreme Court in the case of CIT vs. Vegetable Products Ltd.[1973 (1) TMI 1 - SUPREME COURT]we adopt the decision in favour of the assessee. Accordingly, we are of the view that the provision of section 200A of the Act has amended with effect from 01.06.2015 is prospective and not retrospective. Hence, the late filing fee under section 234E cannot be levied in the present AY. Hence, we delete the levy of fee and allow the appeal of the assessee.
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