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2018 (2) TMI 96 - AT - Income TaxLevy of late filing fee u/s 234E - scope of adjustment provided u/s 200A - Held that:- The amendment in section 200A (1) of the Act is procedural in nature and AO while processing the TDS statements, returns of the period prior to 01/06/2015 was not empowered to charge late fee under section 234E of the Act, as such the intimation issued by the assessing officer under section 200A of the Act does not stand and the demand raised by way of charging fee under section 234E of the Act is not valid and, accordingly, is liable to be deleted. See Gajanan Constructions vs DCIT [2016 (10) TMI 92 - ITAT PUNE]- Decided in favour of assessee.
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