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2022 (6) TMI 260 - AT - Income TaxLate filing levied u/s 234E - Intimation u/s 200A - assessee stated that delay in filing TDS return was due to error in mentioning TAN in the TDS challan and since the tax deducted by the assessee is deposited within stipulated date, there was no delay in depositing TDS, and therefore there was no loss to the revenue - HELD THAT:- We note that the issue under consideration is directly covered against the assessee in the case of Rajesh Kourani v. Union of India [2017 (7) TMI 458 - GUJARAT HIGH COURT] wherein the Gujarat High Court held even for TDS statements which have been filed prior to 01.06.2015, late filing fee can be levied u/s 234E of the Act, since s. 234E of the Act is a charging section and s. 200A of the Act is a machinery provision providing mechanism for processing a TDS statement and under no circumstances a machinery provision can override or overrule a charging provision. The Hon'ble Gujarat High Court held that even in absence of section 200A of the Act i.e. the machinery provision, with the introduction of section 234E (being the charging provision- inserted w.e.f. 1- 7-2012), it was always open for the Revenue to demand and collect the fee for late filing of the TDS statements u/s 234E of the Act w.e.f. 01-07-2012. Appeal of assessee dismissed.
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