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2017 (12) TMI 1803 - AT - Income TaxLevy of late fee u/s 234E - intimation issued under section 200A(1) - scope of amendment to section 200A(1) - HELD THAT:- As decided in M/S. ASIAN PIPES & PROFILES PVT. LTD. VERSUS ASSESSING OFFICER, TDS WARD KALYAN AND M/S. DISHA DISTRIBUTORS [2017 (3) TMI 1482 - ITAT MUMBAI] following the referred decision in the case of Gajanan Constructions and others [2016 (11) TMI 1247 - ITAT PUNE] we hold that the amendment to section 200A(1) is prospective in nature and therefore the AO, while processing the TDS statements/returns in the present appeal for the period prior to 01.06.2015, was not empowered to charge fees under section 234E. The intimations issued by the AO under section 200A of the Act in this appeal are unsustainable and the demand raised by way of charging of the fees under section 234E of the Act not being valid is deleted. AO is not empowered to charge fees under section 234E of the Act by way of intimation issued under section 200A in respect of defaults before 01.06.2015 and consequently allow the ground of appeal raised by the assessee. The amendment to section 200A(1) of the Act is prospective in nature and therefore the AO while processing the TDS statements/returns in the present appeal for the period prior to 01.06.2015 was not empowered to charge fees under section 234E - the intimation issued by the AO u/s 200A of the Act in this appeal is unsustainable and the demand raised by way of charging of the fees u/s 234E of the Act not being valid is deleted - we hold that the AO is not empowered to charge fees under section 234E of the Act by way of intimation issued under section 200A of the Act in respect of defaults before 01.06.2015 and consequently allow the grounds of appeal raised by the assessee.
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