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2020 (10) TMI 926 - AT - Income TaxLate fee u/s 234E - intimation u/s 200A - Late filing of TDS returns / statement - dispute is regarding filing of Form 26Q and therefore, sub-rule 1 is applicable and not sub-rule 4A - HELD THAT:- As relying on Meghna Gupta [2018 (10) TMI 355 - ITAT DELHI] this is the observation of the Tribunal that fees under section 234E is leviable only when the statement is not filed as prescribed u/s 200(3) which in turn provides that the statement is to be filed after payment of the TDS to the prescribed authorities. In the present case, the TDS was deposited on 21.10.2015 and the actual date of filing of Form 26Q is 02.11.2015 and hence, as per this Tribunal order, the delay in filing of statement is to be counted from the date of payment of TDS because before the payment of TDS, the quarterly statement cannot be filed and if we compute the delay in this manner, the delay is of 12 days only as per the working provided by the assessee on page 5 of the Paper Book. Accordingly, we uphold the levy of fees under section 234E to this extent i.e., ₹ 2,400/- and delete the balance amount of fees levied by the AO and confirmed by learned CIT(A) under section 234E of the Income Tax Act, 1961.
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