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2022 (4) TMI 686 - AT - Income TaxLate filing fee under section 234E - Whether fee under section 234E of the Act can be levied while processing of statements of tax deducted at source under section 200A(1) of the Act for the period prior to 1st June 2015, and thus whether clause (c) to section 200A sub–section (1) of the Act, as substituted by Finance Act, 2015, is retrospective in nature? - HELD THAT:- Whether clause (c) of section 200A(1), as substituted by Finance Act, 2015, w.e.f. 01.06.2015, whereby the A.O. was enabled to compute the fee under section 234E of the Act while processing of statement of tax deducted at source, is prospective in nature has came up for adjudication before the Hon’ble High Courts of various States. The first decision was rendered by the Hon’ble Karnataka High Court in Fatheraj Singhvi v/s Union of India, [2016 (9) TMI 964 - KARNATAKA HIGH COURT] whereby the Hon’ble High Court held that such an amendment is prospective in nature and thus intimation issued under section 200A of the Act for computation and intimation of payment of fee under section 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable. Also see M/S. OLARI LITTLE FLOWER KURIES [2022 (2) TMI 1061 - KERALAHIGH COURT] Thus the impugned orders passed by the learned CIT(A) is not sustainable and the late fee levied under section 234E vide intimation issued under section 200A of the Act, for the period prior to 01.06.2015, is directed to be deleted for the assessment years under consideration in present appeals. - Decided in favour of assessee.
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