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2023 (10) TMI 1141 - HC - Income TaxLevy of fee u/s 234E - TDS statement was filed under Section 200A - whether the late fee can be imposed u/s 234E while processing the statement of TDS under Section 200A of the Act for the subject assessment years? - HELD THAT:- Since, there was no provision for imposing the late fee under Section 234E of the Act while filing and processing the TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with effect from 01.07.2012. The respondent had had imposed the late fee only under Section 234E of the Act for the assessment years 2012-2013, 2013-2014, 2014-2015. However, Section 200A(1)(c) of the Act was not introduced during the said assessment years. In the absence of any provisions under Section 200A of the Act, when they have processed the application for TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside - Decided in favour of assessee.
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