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2023 (3) TMI 602 - AT - Income TaxLevy of fee u/s.234E - demand notices u/s 200A - delay in filing the TDS statements in respect of the quarterly statements namely 24Q and 26Q during various quarters relating to periods prior to 01.06.2015 - HELD THAT:- Delhi in the case of Shri Raj Veer Singh vs ACIT, CPC-TDS, Vaishali, Ghaziabad [2021 (7) TMI 376 - ITAT DELHI] has held that the fee levied for periods prior to 01.06.2015 is not sustainable in the eyes of law. We are of the considered view that there is no provision under section 200A of the Act, while processing quarterly TDS statements filed prior to 01.06.2015 to levy late filing fees u/s.234E of the Act. As regards arguments of the ld. DR that correction statements have been filed after 01.06.2015 and intimations have been issued after 01.06.2015 and thus, there is provision for levy of late fee u/s 234E of the Act, we find that once, an assessee filed original quarterly TDS statements before 01.06.2015, then even if correction statements are filed after amendment on 01.06.2015, there is no question of levy of late fee because law provided for filing correction statements to rectify any mistakes in original statements. Thus, we reject arguments of the ld. DR present for the Revenue. We, therefore are of the considered view that late fee charged u/s.234E of the Act, while processing quarterly TDS returns filed prior to 01.06.2015 is not sustainable under the law. Thus, we direct the Assessing Officer to delete late fee charged u/s.234E of the Act. Decided in favour of assessee.
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