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2024 (3) TMI 718 - AT - Income TaxLevy of late fee u/s 234E r.w.s. 200A - applying section 200A(l)(c) of the Act retrospectively - HELD THAT:- As decided in own case in [2024 (3) TMI 685 - ITAT DELHI] respondent had had imposed the late fee only u/s 234E of the Act for the assessment years 2012-2013, 2013-2014, 2015- 2015. Section 200A(L)(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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