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2022 (5) TMI 245 - AT - Income TaxLate filing fees under section 234E - intimation u/s 200A - HELD THAT:- Sec. 200A prescribes processing of statements of tax deducted at source and Sec. 234E provides for fees for default in furnishing various statements. Further Sec. 200(3) provides for requirement to file TDS statement within prescribed time. In the case of assessee there is delay in respect of 3rd quarter of F.Y. 2015-16, the assessee filed quarterly statement on 25.07.2016 and the same was processed on 29.07.2016 and therefore, there was a delay respectively for 3rd quarter of F.Y. 2015-16. The assessee has raised objection against the validity of the order passed by the A.O and the intimation were issued after making adjustment on account of late fee u/s 234E of the Act. We are of the opinion that in Block Development Officer [2020 (6) TMI 565 - ITAT JAIPUR] and in Sree Narayana Guru Smaraka Sangam Upper Primary School [2017 (1) TMI 1105 - KERALA HIGH COURT] also have held that fee can be levied u/s 234E in terms of section 200A, where the date of filing of TDS statement and date of intimation are much after 1-6-2015 CIT(A) is justified in confirming the late fee levied by the AO u/s. 200 A r.w.s. 234 E since the defaults made by the assesee are after 1-6-2015. Accordingly we uphold the order of the Ld. CIT(A) and the fee levied u/s. 234 E, is directed to be confirmed. - Decided against assessee.
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