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2020 (1) TMI 75 - AT - Income TaxLate filing fees imposed under Sec.234E - assessee had delayed the filing of the statement of the tax deducted at source in “Form No. 26Q” for the third quarter for financial year 2012-13 - HELD THAT:- Hon’ble High Court of Karnataka in the case of Fatehraj Singhavi Vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] had concluded that the notice under Sec.200A computing the fee under Sec. 234E, to the extent the same was levied in respect of the period of tax deduction prior to 01.06.2015 was liable to be ‘set aside’ Fees under Sec.234E has been levied in respect of the delay on the part of the assessee for filing her TDS return in “Form 26Q” for the third quarter of financial year 2012-13 i.e the period prior to 01.06.2015 (the cut of date from which the amendment enabling levy of fees under Sec. 234E was made available in Sec.200A,therefore, we are of the considered view, that in the backdrop of the aforesaid settled position of law, as per which, in the course of the processing of a statement of tax deducted at source under Sec.200A no fees under Sec.234E could be charged for the period prior to 01.06.2015, the aforesaid fees for late filing of TDS statement by the assessee cannot be sustained and is liable to be vacated. Accordingly, we set aside the late filing fee under Sec.234E of ₹ 4,600/- levied by the A.O in the case before us. Resultantly, the order of the CIT(A) is set aside and the late filing fees of ₹ 4,600/- imposed under Sec.234E is deleted - Decided in favour of assessee.
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