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2018 (6) TMI 303 - AT - Income TaxLevy of fees u/s 234E - delay in filing TDS returns - intimation u/s 200A - Held that:- e provisions of Section 234E for levy of fees on account of late filing of TDS returns was brought on the Statute vide Finance Act, 2012 w.e.f. 01.07.2012 and also that Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01.06.2015 and that the same was brought on the Statute only vide Finance Act, 2015 w.e.f. 01.06.2015. Respectfully following the decision of the Karnataka High Court in the case of Fatheraj Singhvi (2016 (9) TMI 964 - KARNATAKA HIGH COURT), we hold 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. All the appeals of the assessee stand allowed.
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