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2017 (3) TMI 816 - AT - Income TaxFees u/s 234E in respect of defaults in furnishing of TDS statements levied in the intimation under section 200A for the period prior to 01.06.2015 while processing TDS returns - Held that:- Following the decision in the case of Kash Realtors Pvt. Ltd. & Others [2016 (8) TMI 63 - ITAT MUMBAI] we hold that the amendment to section 200A(1) of the Act is prospective in nature and therefore the Assessing Officer (AO), while processing the TDS statements/returns in the case on hand for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Therefore, the intimation issued by the AO under section 200A of the Act in this appeal is unsustainable and the demand raised by way of charging of fees under section 234E of the Act not being valid, is deleted. In this view of the matter, we hold that the AO is not empowered to charge fees under section 234E of the Act by way of intimation under section 200A of the Act in respect of defaults before 01.06.2015 and consequently set aside the orders of the learned CIT(A) and decide the issue in favour of the assessee.
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