2020 (7) TMI 503 - ITAT PUNE - Income Tax

Head Note / Extract:
Late filing of fees u/s.234E - intimation u/s.200A - HELD THAT:- On perusal and analyzing the details , it is absolutely clear that prior to 1.6.2015, there was no enabling provision in section 200A of the Act for raising a demand in respect of levying fee u/s.234E. Therefore, we hold that the intimation u/s.200A of the Act as confirmed by the Ld. CIT so far as levying of fees u/s.234E of the Act is, therefore, set aside and the fees levied is deleted. See CHHATTISGARH RAJYA GRAMIN BANK VERSUS INCOME TAX OFFICER [2019 (1) TMI 1791 - ITAT RAIPUR] - Ground raised by the assessee is allowed.