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2019 (12) TMI 1540 - AT - Income TaxLevy of late fee u/s 234E by way of processing TDS statement u/s 200A - assessee has argued that according to Section 200A of the Act which unable the AO to charge fee u/s 234E of the Act was prospectively made effective w.e.f. 01.06.2015, therefore, no fee u/s 234E could have been levied for the assessment years prior to 01.06.2015 - HELD THAT:- It is not in dispute that the assessee has filed the statement of tax deducted at source in ‘Form No.26Q’ for the F.Y.2014-15 delayed. AO has levied the late fees u/s 234E and interest in sum on the basis of an intimation u/s 200A - As in the case of Fatehraj Singhavi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] had observed that the notice u/s 200A of the Act computing fee u/s 234E of the Act would be effective in respect of the period of tax deduction subsequent to 01.06.2015. Since levy of fees u/s 234E of the Act was made available in Section 200A therefore, we are of the considered view that no fees u/s 234E could have been charged in the course of processing of the statement of tax deducted at source u/s 200A for the period prior to 01.06.2015, therefore, in the said circumstances, the finding of the CIT(A) is not justifiable, hence, we set aside the finding of the CIT(A) on these issues and delete the fees levied statutory dues provisions u/s 234E of the Act. Accordingly, all the issues are decided in favour of the assessee against the revenue.
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