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2019 (11) TMI 751 - AT - Income TaxLevying the late fees u/s 234E - processing the statement of tax deducted at source u/s 200A before the amendment was brought in w.e.f. 01.06.2015 in the provisions of section 200A - HELD THAT:- We, therefore, in the given facts and circumstances of the case as well as following the decisions rendered by the Tribunal in the case of State Bank of India, Genda Chowk and others [ 2018 (11) TMI 1714 - ITAT INDORE] , M/s. Madhya Pradesh Power Transmission Ltd. and others Vs. DCIT (TDS) [2018 (12) TMI 1323 - ITAT INDORE] are of the view that Ld. CIT(A) erred in confirming the levy of late fees u/s 234E by the assessing officer. Accordingly findings of Ld. CIT(A) in all these 5 appeals are set aside and revenue is directed to delete the levy of fees u/s 234E - Decided in favour of the assessee.
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