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2019 (9) TMI 607 - AT - Income TaxLate fees payable u/s. 234 - Intimation issued u/s. 200A - late filing of TDS returns - scope of amendment - HELD THAT:- A perusal of the Memorandum explaining the insertion of provision relating to insertion of clause (c) to sec. 200A clarifies the intention of the legislature in inserting the said provision. The Finance Bill further clearly provides that the amendment took effect from 01.06.2015, so there is no indication whatsoever that clause (c) of section 200A is retrospective or clarificatory in nature. AO is not empowered to levy late fees u/s. 234E before 01.06.2015. Therefore, in the light of the aforesaid discussion and the ratio laid by the Pune Bench in Maharastra Cricket Association & Ors. (2016 (10) TMI 104 - ITAT PUNE) we hold that the amendment [clause (c)] was inserted u/s. 200A which has been given effect from 01.06.2015 is prospective in nature, and no computation of late fee for the demand or the intimation for the late fee u/s. 234E could be made for the TDS deducted for the respective assessment years prior to 01.06.2015. The intimation u/s. 200A by the AO, TDS for payment of late fee u/s. 234E of the Act for the respective assessment years prior to 01.06.2015 is without any authority of law. We set aside the order of the CIT(A) and remand the matter back to the file of AO with a direction to AO that the late fee levied for the period of delay of filing return prior to 01.06.2015 need to be deleted. - Decided in favour of assessee.
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