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2022 (5) TMI 625 - AT - Income TaxCondonation of delay - Levy of late filing fee under section 234E of the Act for belated filing of TDS returns - assessee had filed appeals beyond due date for the reason that at the time of introducing section 234E by the Finance Act, 2015, there was an ambiguity and no clear directions regarding levy of late filing fee under section 234E of the Act for belated filing of TDS returns - HELD THAT:- We have also gone through the orders of the Ld. Revenue Authorities as well as the order of the Coordinate Bench of the Tribunal in the case of Works Manager Govt. Central Automobile Workshop, Chennai [2020 (10) TMI 1326 - ITAT CHENNAI]cited by the Ld. Counsel for the assessee. It is also noticed that the amendment made to U/s. 200A of the Act w.e.f 01/06/2015 is held to be prospective in nature and hence no late fee can be levied U/s. 234E of the Act while processing the TDS returns filed prior to 01/06/2015. Further, on perusal of the said order of the ITAT, Chennai Bench we find that under the similar set of facts and circumstances, after careful consideration, the Tribunal condoned the delay in filing appeals before the First Appellate Authority and restored the matter to the file of the Ld. CIT(A) with a direction to decide the issues on merits. We hereby condone the delay in filing the appeals before the Ld. CIT(A) and restore the matter back to the file of the Ld. CIT(A) to decide the issues involved in these appeals on merits and in accordance with law.
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