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2018 (12) TMI 1323 - AT - Income TaxLevying the late fees u/s 234E while processing the statement of tax deducted at source u/s 200A - Held that:- In the given facts and circumstances of the case as well as following the decision given by us in the case of State Bank of India, Genda Chowk and others (2018 (12) TMI 1229 - ITAT INDORE) are of the opinion that Ld. CIT(A) erred in confirming the levy of late fees u/s 234E of the Act by the assessing officer. As decided above in the intimation prepared u/s 200A of the Act up to 31st May 2015, the late filing fee u/s 234E of Act cannot be charged while processing the TDS return/statement because enabling clause (c) of sub-section (1) of section 200A have been inserted w.e.f. 01.06.2015 and before this amendment w.e.f 01.06.2015 there was no enabling provision in the Act u/s 200A of the Act for raising demand in respect of levy of fees u/s 234E of the Act. - Decided in favour of assessee
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