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2021 (7) TMI 1373 - AT - Income TaxLevy of late fee u/s 234E - Levying late fee charges for delay in furnishing statement of tax deducted at source (TDS) - HELD THAT:- On perusal of ground of appeal, we find that the assessee has raised multiple grounds of appeal challenging the validity of order passed by lower authorities - in our view the substantial grounds of appeal is whether the lower authorities are justified in charging late fee on late furnishing the statements of TDS of various quarters of different assessment years. There is no dispute that the assessee made TDS statement furnished by the assessee in all quarters were prior to 01-06-2015. The Hon’ble Karnataka high Court in Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect no computation of fee for the demand or the intimation for fee under section 234E can be made for TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. So far as reliance by Ld. DR for the revenue in case of Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] is concern, we find that the Hon'ble High court in said case upheld the constitutional validity and also held that fee prescribed under section 234E could be levied even without regulatory provision. We further find that after the decision of Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] the coordinate bench of Tribunal by following the order in Fatheraj Singhvi vs UOI(supra) held that the provisions of section 234E are not retrospective, some of the case as relied by Ld. AR for the assessee, which we have referred in para- (supra). In the result the ground of appeal raised by the assessee is allowed.
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