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2018 (10) TMI 1983 - AT - Income TaxLevy of addition fee under section 234E - delay in filing TDS returns - intimation u/s 200A of the Act was made to the assessees on processing TDS returns filed by them - conflicting decisions on the issue in hand - HELD THAT:- Chandigarh Bench of the Tribunal in the case of Sonalac Paints & Coating Ltd. [2018 (6) TMI 303 - ITAT CHANDIGARH] held that the fees levied in all the present cases u/s 234E prior to 01.06.2015 in the intimations made u/s 200A was without authority of law and the same is, therefore, directed to be deleted - it also considered the decisions of M/s Khanna Watches Ltd. [2015 (10) TMI 2541 - ITAT CHANDIGARH], Sibia Healthcare Pvt. Ltd. [2015 (6) TMI 437 - ITAT AMRITSAR], Fatheraj Singhvi & ors. Vs Union of India & Ors. [2016 (9) TMI 964 - KARNATAKA HIGH COURT],CIT Vs Poddar Cement Pvt. Ltd. [1997 (5) TMI 2 - SUPREME COURT] and CIT Vs Vegetable Products Ltd. [1973 (1) TMI 1 - SUPREME COURT] - The Hon'ble Apex Court in Vegetable Products held that when two views are possible, the view which favours the assessee may be adopted. In the aforesaid case, the Bench concluded that the fees levied under section 234E, prior to 01st June 2015, in the intimations made under section 200A of the Act was without authority of law and therefore, deserves to be deleted. Following the aforesaid cases, the appeals of the assessee are allowed.
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