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2017 (2) TMI 857 - AT - Income TaxLevy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - Held that:- There is no enabling provision in section 200A of the Act, before insertion of sub-clause (c) into section 200A of the Act, by the Finance Act, 2015 w.e.f. 1.6.2015 and hence, no adjustments can be made towards late fee payable u/s 234E of the Act, for belated filing of TDS statements u/s 200(3) of the Act, while issuing intimation u/s 200A of the Act, for processing TDS statements filed and processed for the assessment years prior to 1.6.2015. In these cases, admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015. Therefore, we are of the view that fee payable u/s 234E of the Act, cannot be levied while processing TDS statements u/s 200A of the Act. The CIT(A), without appreciating the facts simply upheld the action of the A.O. in levying late fee u/s 234E of the Act. Hence, we reverse the CIT(A) order and direct the A.O. to delete additions made towards late fee u/s 234E of the Act.
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