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2022 (6) TMI 1016 - AT - Income TaxLevying late fee under section 234E - intimation u/s 200A - whether late fee under section 234E can be levied for F.Y. 2012-13? - Order passed under section 154 rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E - HELD THAT:- It is observed from the Form No.35 (under Rule 45) that the assessee had filed appeal on 08.12.2018. The assessee has enclosed copy of the order under section 154 r.w.s 200A of the Act, dated 23.11.2018. The assessee filed appeal against the said order passed under section 154 r.w.s 200A of the Act before the ld.CIT(A) on 08.12.2018. Thus, this appeal has been filed within one month of the said order passed under section 154 r.w.s 200A of the Act. Therefore, there was no delay in filing appeal by the assessee before the ld.CIT(A). Therefore, the ld.CIT(A) has given an incorrect finding of fact. The issue involved in this case is whether late fee under section 234E can be levied for F.Y. 2012-13. This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical Superintendent Rural Hospital [2018 (10) TMI 1587 - ITAT PUNE] We hold that the levy of late fee under section 234E of the Act for Quarter-2 of F.Y. 2012-13 is bad in law. Therefore, the Assessing Officer is directed to delete the said late fee. Accordingly, the appeal of the assessee is allowed.
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