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2022 (5) TMI 999 - AT - Income TaxLate filing fee payable under section 234E - assessee belatedly filed its quarterly e-TDS statements in Form-26Q - HELD THAT:- Late fee cannot be imposed for the statements of TDS filed before 1st June 2015. Therefore, respectfully following the decision of Fatehraj Singhavi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] and Eurotech Maritime Academy (P.) Ltd [2022 (2) TMI 233 - KERALA HIGH COURT] no late fee can be levied under section 234E of the Act and hence the same cannot be sustained. We also find substance in the arguments of the learned Counsel for the assessee that in assessee's case statements have been filed during the financial year 2013-14 relevant to the assessment year 2014-15 in terms of the provisions of section 200A(1) of the Act and intimation can be passed only within one year from the end of the financial year of filing of statement of TDS. The aforesaid period of the assessee has expired on 31st March 2015. In the order of the learned CIT(A), levy of fee under section 234E was directed to be deleted. It was also directed that if there is limitation, the Assessing Officer is free to levy fee under section 234E of the Act. Since the limitation to pass intimation had already expired on 31st March 2015, hence no order levying fee can be passed by the Assessing Officer - we hold that the levy of fee under section 234E of the Act by the Assessing Officer while giving effect to the order of the learned CIT(A) is unjustified which is liable to be deleted. We also hold that the fee charged by the Assessing Officer and confirmed by the learned CIT(A) was not in accordance with law. Since the issue is covered by the judicial pronouncements cited supra, therefore, we set aside the impugned orders passed for the assessment year 2013-14 and 2014-15, and allow the grounds of appeal raised by the assessee allowed.
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