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2019 (12) TMI 824 - AT - Income TaxLate filing fees u/s 234E and interest on account of late payment - The said fee u/s 234E was levied on account of late filing of quarterly electronic TDS return, as provided u/s 200(3) of the Act read with Rule 31A of the Income Tax Rules - Scope of amendment - HELD THAT:- As rightly observed by co-ordinate bench in para-17, the decision of Hon’ble Bombay High Court in Rashmikant Kundalia v. Union of India [2015 (2) TMI 412 - BOMBAY HIGH COURT] deal only with examining the constitutional validity of provisions of section 234E of the Act and do not deal with effect of amendment in Section 200A w.e.f. 01.06.2015. We hold that view favorable to the assessee was to be adopted and therefore, the levy of fees u/s 234E for any period prior to 01/06/2015 would not be sustainable in the eyes of law. We order so. See MEDICAL SUPERINTENDENT RURAL HOSPITAL DODI BK AND JUNAGADE HEALTHCARE PVT. LTD. [2018 (10) TMI 1587 - ITAT PUNE] So far as the levy of interest of ₹ 1,485/- is concerned, the same being mandatory and consequential in nature, would require no interreference on our part. The action of revenue in levying the same is upheld.
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