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2020 (1) TMI 775 - AT - Income TaxLevy of late filing fee u/s. 234E against the order passed u/s. 200A - Late filing of TDS returns - scope of amendment - HELD THAT:- As decided in M/s WITS INTERIOR PVT. LTD., NEW DELHI [2018 (5) TMI 1960 - ITAT DELHI] the issue before the Hon’ble Bombay High Court in the case of Rashmikant Kundalia [2015 (2) TMI 412 - BOMBAY HIGH COURT] was with respect to constitution validity of the section introduced by Finance Act, 2015 w.e.f. 01/06/2015 but was not abreast of the applicability of section 234E of the Act by the AO while processing TDS statement. So far as in LAKSHMINIRMAN BANGALORE PVT. LTD. AND OTHERS [2015 (8) TMI 379 - KARNATAKA HIGH COURT] it was held that intimation raising demand prior to 01/06/2015, u/s 200A of the Act, levying fee u/s 234E, is not valid’. Respectfully following the aforesaid decision of the Coordinate Bench, hold that amendment in section 200A(1) of the Act is procedural in nature, therefore, the AO while processing the TDS statements, returns in the present set of appeals of the period prior to 01/06/2015, was not empowered to charge fee u/s 234E of the Act, hence, the intimation issued by the Assessing Officer u/s 200A in the appeals before us, does not stand, therefore, the demand raised by way of charging fee u/s 234E is not valid, resultant, the same is deleted as the intimation issued by the Assessing Officer in the present case, for the period prior to 01/06/2015, is beyond the scope of adjustment provided u/s 200A of the Act. Thus, the appeals of the assessee are allowed.
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