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2022 (7) TMI 541 - AT - Income TaxLevying Late fees u/s 234E - belated filing of TDS returns - scope of amendment - demand for the period before 01.06.2015 - HELD THAT:- The assessee has filed TDS statements for second and fourth quarters of AY 2013-14 and for the first quarter of AY 2014-15 belatedly. AO cannot make any adjustment other than one prescribed in section 200A. Prior to 01.06.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of statement filed by the assessee with regard to tax deducted at source by levying fees u/s 234E of the Act. The Parliament for the first time enabled the Assessing Officer to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. In the case of Olari Little Flower Kuries (P.) Ltd. [2022 (2) TMI 1061 - KERALAHIGH COURT] has held that since provision of section 200A of the Act was amended to enable computation of fee payable u/s 234E of the Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. Therefore, the levy of late fee for financial years 2012-13 and 2013-2014 cannot be sustained in order passed u/s 200A of the Act, prior to 01.06.2015. Assessee appeal allowed.
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