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2021 (9) TMI 1100 - AT - Income TaxLevy of late filing fee u/s 234E - intimation u/s 200A - Jurisdiction of AO - Assessee argued as AO had not power to make an adjustment while processing the TDS return u/s 200A of the Act prior to amendment in the statute w.e.f. 01.06.2015 enabling the Assessing Officer to make such adjustment - HELD THAT:- In the case, in hand, since the delay is continuous and beyond to the amendment w.e.f. 01.06.2015 and therefore, once the provisions of section 234E r.w.s 200A of the Act are applicable w.e.f. 01.06.2015, the delay from that date onwards will attract the levy of late filing fee. Undisputedly, the default in submitting the TDS return in Form No.26Q continued even after the amendment w.e.f. 01.06.2015 and therefore, the delay from the period 01.06.2015 till filing of fee TDS return on 27.06.2015 will attract the levy of late filing fee u/s 234E while processing TDS return u/s 200A. Decisions relied by the Ld. AR of the assessee are on the point that the TDS return processed u/s 200A prior to 01.06.2015 would not attract the provisions of section 234E of the Act as the Assessing Officer was not having any power to make such adjustment prior to the amendment w.e.f. 01.06.2015. Accordingly, we modify the impugned orders of the Assessing Officer as well as of the Ld. CIT(A) and direct the Assessing Officer to compute the late filing fee u/s 234E of the Act for a delay w.e.f. 01.06.2015 till the filing of the TDS return. Appeal of the assessee is partly allowed.
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