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2021 (10) TMI 87 - AT - Income TaxLevy fee u/s 234E - amendment to section 200A of the Act w.e.f 01.06.2015 - whether late filing fee u/s 234E of the Act has rightly been charged in the intimation issued u/s 200A/206CB of the Act while processing the TDS returns/statements as the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015 - HELD THAT:- As decided in SUDARSHAN GOYAL VERSUS DCIT- (TDS) , GHAZIABAD. [2018 (5) TMI 1626 - ITAT AGRA] substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not having retrospective effect - thus the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made - the levy of the fee is cancelled. Also see SRI. FATHERAJ SINGHVI AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2016 (9) TMI 964 - KARNATAKA HIGH COURT] - Decided in favor of assessee.
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