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2023 (5) TMI 37 - AT - Income TaxLevy of late filing fees u/s 234E - assessee filed returns of the TDS belatedly - intimation u/s 200A - Levy for period pertaining to the period prior to 1.6.2015 - HELD THAT:- As there was no provision u/s 200A of the Act for levying/demanding of fees u/s 234E of the Act while processing TDS return u/s 200A of the Act. It was only on 01.06.2015 that the statute was amended and clause (c) was inserted to section 200A, whereby, it was provided that while processing TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. As decided in Fatehraj Singhvi vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] when the statute confers no express power u/s 200A before 01.06.2015 on the authority either to compute any fees u/s 234E or to raise demand in this respect while processing return u/s 200A, the demand for the period prior to 01.06.2015, raised in an intimation u/s 200A, could not be sustained. Thus in this case as the penalty levied in this appeal pertinent to period prior to the Amendment of 01.06.2015, therefore, the penalty levied u/s 234E of the Act, is not sustainable and the same is accordingly ordered to be deleted. Decided in favour of assessee.
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