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2018 (5) TMI 1643 - AT - Income TaxLevy of fee u/s 234E - whether late filing fee u/s 234E has rightly been charged in the intimation issued u/s 200A/206CB while proceeding the TDS returns/statements, the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015 - Held that:- There was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E. As such, as per the assessee, in respect of TDS statement filed for a period up to 31.03.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. We accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed and the fee so levied under section 234E of the Act is cancelled. - See Sudershan Goyal vs. DCIT (TDS) [2018 (5) TMI 1626 - ITAT AGRA] - Decided in favour of assessee.
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