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2016 (11) TMI 378 - AT - Income TaxLate Filing Fee U/S 234E - default in submitting the TDS statements in time - Held that:- Assessing Officer has exceeded his jurisdiction in levying fee under Section 234E while processing the statement and make adjustment under Section 200A of the Act. Therefore, the impugned intimation of the lower authorities levying fee under Section 234E of the Act cannot be sustained in law. However, it is made clear that it is open to the Assessing Officer to pass a separate order under Section 234E of the Act levying fee provided the limitation for such a levy has not expired. Accordingly, the intimation under Section 200A as confirmed by the CIT(Appeals) in so far as levy of fee under Section 234E is set aside and fee levied is deleted. See Smt. G. Indhirani, Salem, RAJAGURU SPINNING MILLS LTD., A. DHAKSHINAMURTHY , PADMA TEXTILES & MURTHY LUNGI COMPANY Versus The Deputy Commissioner of Income Tax, CPC – TDS, TDS – CPC, Uttar Pradesh [2015 (7) TMI 640 - ITAT CHENNAI] - Decided in favour of assessee
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