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2018 (2) TMI 264 - AT - Income TaxLevy of fee u/s 234E while processing the statement furnished by the assessee u/s 200A - intimation in form No. 35 presumed to be the order passed U/S 234E - Held that:- Adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A before 01/06/2015. The issue is whether such a levy could be effected in the course of intimation under section 200A. The answer is clearly in negative. No other provision enabling a demand in respect of this levy has been pointed out to us by the Ld. DR and it is thus settled law that in the absence of the enabling provision under section 200A, no such levy could be effected. As intimation under section 200A, raising a demand or directing a refund to the tax deductor, can only be passed within one year from the end of the financial year within which the related TDS statement is filed, and as the related TDS statement was filed on 14th October, 2014, such a levy could only have been made at best within 15th October, 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, bearing in mind entirety the facts of the case, the impugned levy of fees under section 234E is unsustainable in law. - Decided in favour of assessee.
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