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2022 (6) TMI 952 - AT - Income TaxLevy of late filing fees u/s 234E - intimation u/s 200A for a period prior to 01-06-2015 - assessee submitted that there was a delay in payment of TDS by the assessee as they were facing severe cash problems - as argued Department ought to have appreciated that levy of fees u/s 234E of the Act was not permissible adjustment as contemplated u/s 200A of the Act for the period prior to 01-06-2015 - HELD THAT:- D.R fairly conceded that in all these cases the late fee has been charged u/s 234E of the Act prior to 01-06- 2015. We have also examined the assessment years involved and the quarterly payment details of TDS and corresponding filing of TDS returns and we are convinced that the action taken by the subordinate authorities is prior to 01-06-2015 - See MARSHALL BREEDERS PVT. LTD. VERSUS THE ACIT (CPC-TDS) , GHAZIABAD [2020 (7) TMI 503 - ITAT PUNE] Thus the legal parameters are absolutely crystal clear that prior to 01-06-2015 there was no enabling provision in sec. 200A of the Act for raising a demand in respect of levy of fees u/s 234E of the Act. Therefore, we hold that intimation u/s 200A of the Act as confirmed by the ld. CIT(A) so far as the levy of fee u/s 234E of the Act is therefore set aside and the fees levied are deleted. The grounds raised by the assessee are allowed.
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