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2020 (9) TMI 328 - AT - Income TaxLevying fee u/s 234E - statement processed u/s 200A - Scope of amendment - HELD THAT:- As regards the fate of fees levied u/s 234E of the Act for the returns filed and processed before 1.6.15 we after considering the judicial pronouncements have taken a consistent view that the amendment brought in Finance Act, 2015 w.e.f. 1.6.2015 under Section 200A (clause (c )] of the Act is prospective in nature thereby empowering the revenue authorities to charge fee u/s 234E of the Act only after 1.6.2015. Various judgments referred and relied by Ld. Counsel for the assessee also lays down common ratio that since the amendment brought in by Finance Act 2015 u/s 200A(c ) of the Act w.e.f. 1.6.2015 is prospective in nature, therefore revenue authorities are not empowered to levy the fees u/s 234E in the processing completed before 1.6.2015. In the instant case both the date of filing the quarterly return as well as the date of processing by CPC is after 1.6.2015, so in these given facts whether the revenue authorities were justified in levying fee u/s 234E of the Act. Assessee is eligible for partial relief to the extent of deletion of fee levied u/s 234E of the Act for the delay up to 1.6.2015 and the remaining amount i.e. the fees levied for default committed after 1.6.2015 needs to be confirmed. - Decided partly in favour of assessee.
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