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2022 (3) TMI 343 - AT - Income TaxFee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - HELD THAT:- In the absence of any machinery provisions to charge the late fee u/s 200A, the issue of levy of fee u/s 234E which was introduced w.e.f. 01.06.2015 has been examined in the context of its applicability whether retrospective or prospective. In case of Fatehraj Singhvi & Ors. vs. UOI & Ors. [2016 (9) TMI 964 - KARNATAKA HIGH COURT] is in favour of the assessee holding that the amendments brought in statute w.e.f. 01.06 .2015 are prospective in nature and as such, notices issued u/s 200 A of the Act for computation and intimation of payment of late filing fee u/s 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable. At the same time, in case of Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT]has decided the issue against the assessee. Under these circumstances, we are of the considered view that the decision rendered by Hon’ble Supreme Court in the case of Vegetable products Limited [1973 (1) TMI 1 - SUPREME COURT] pronouncing that, when there are conflicting decisions the view taken in favour of the assessee should be followed is relevant to adjudication of the matter before us. Hence, the impugned order passed by the First Appellate Authorities confirming the late fee levied by the AO u/s 200A read with section 234E in all the cases wherein the defaults were prior to 01 .06.2015 is not sustainable in the eyes of law. Thus the fee levied u/ s 234E is hereby ordered to be deleted - Decided in favour of assessee.
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