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2023 (5) TMI 406 - AT - Income TaxLevy of fees u/s 234E - default in furnishing statement u/s 200(3) - HELD THAT:- As in respect of any assessment year the levy of fees for delayed filing of TDS statement can only be permissible where such statement is filed after 31st May, 2015. Undisputedly, in the present case, the regular TDS statement was first filed much before aforestated deadline of 31st May 2015, however the AO processed the statement and unlawfully levied the fees u/s 234E for delayed furnishing in the absence of enabling provision of section 200A(1)(c) - Such levy in the light of aforestated discussion suffers from infirmity and bad in law in the light of decision in “Fatheraj Singhvi & Ors Vs UOI” [2016 (9) TMI 964 - KARNATAKA HIGH COURT] ergo we delete the levy - Decided in favour of assessee.
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