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2021 (4) TMI 949 - AT - Income TaxLate fee u/s 234E in intimation u/s 200A - assessee contended that the provisions to include late fee u/s 234E in the intimation u/s 200A of the Act came into effect only through the Finance Act, 2015 w.e.f. 01/06/2015 and, hence, prior to 01/06/2015 such inclusion of late fee u/s 234E in the intimation u/s 200A is not permissible under the law - HELD THAT:- It is seen that prior to 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied retrospectively, unless it is expressly provided in the Act, to levy the late fee for any delay in filing the TDS statement for the period prior to 01.06.2015. The counsel for the assessee has rightly contended that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid As relying on M/S. TERRA INFRA DEVELOPMENT LIMITED [2018 (10) TMI 285 - ITAT HYDERABAD]we find that the TDS returns filed by the assessee for the relevant period i.e., FY 2012-13 relevant to AY 2013-14 were prior to 01/06/2015. Therefore, respectfully following the said decision of the coordinate bench, we set aside the orders of CIT(A) and direct the AO to delete the fees levied u/s 234E in all the appeals under consideration. - Decided in favour of assessee.
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