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2022 (8) TMI 1398 - AT - Income TaxLevy of late fee u/s 234E - Intimation u/s 200A - period prior to 01.06.2015 - assessee’s branches filed TDS returns in Form No. 26Q and Form No. 24Q for various quarters belatedly - scope of amendment - HELD THAT:- Prior to 01.06.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of statement filed by the assessee with regard to tax deducted at source by levying fees u/s 234E - The Parliament for the first time enabled the Assessing Officer to make adjustment by levying fees u/s 234E with effect from 01.06.2015. As decided in Olari Little Flower Kuries (P.) Ltd. [2022 (2) TMI 1061 - KERALAHIGH COURT] has held that since provision of section 200A of the I.T. Act was amended to enable computation of fee payable u/s 234E of the I.T. Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T. Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. Also amendment relating to section 200A of the I.T. Act is prospective with effect from 01.06.2015 [See RAJESH KOURANI VERSUS UNION OF INDIA, AND 4 [2017 (7) TMI 458 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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