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2020 (9) TMI 284 - AT - Income TaxLevy of late filing fee u/s 234E - delay in filing of TDS return/statement before 01.06.2015 i.e. insertion of clause (c) to section 200A - conflicting decisions - HELD THAT:- We find, identical issue had come up before the coordinate Bench of the Tribunal in the case of Udit Jain [2019 (11) TMI 1390 - ITAT DELHI] after considering the decision of Fatehraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] as well as the decision of Rajesh Kourani vs. UOI [2017 (7) TMI 458 - GUJARAT HIGH COURT] has decided the issue in favour of the assessee. After considering the above conflicting decisions, the coordinate benches of the Tribunal are taking the view that when there are conflicting decisions, the decision in favour of the assessee should be followed in the light of decision of Hon’ble Supreme Court in the case of Vegetables Products Limited [1973 (1) TMI 1 - SUPREME COURT]. In the light of the above discussion we hold that the CIT(A) is not justified in confirming the late fee levied by the AO u/s. 200 A r.w.s. 234 E since the defaults are prior to 1.06.2015. Accordingly we set aside the order of the Ld. CIT(A) and the fee levied u/s. 234 E is directed to be deleted. - Decided in favour of assessee.
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