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2019 (2) TMI 1202 - ITAT HYDERABADFees levied u/s 234E - Intimations made u/s 200A - provision in the Act facilitating issuing and serving orders by electronic mode - contention of the assessee that as per proviso to section 200A, intimation u/s 200A(1) shall not be sent before the expiry of one year from the end of the FY in which the statement is filed - HELD THAT:- Prior to 01.06.2015, there was no mandate, as per the Statute, to make any adjustment on account of levy of fees u/s 234E while processing TDS returns u/s 200A. The amendment made to section 200A w.e.f. 01.06.2015, giving power to make adjustment on account of fees u/s 234E while processing returns u/s 200A to be retrospective in nature, stating that this power given to the AO is a machinery provision while the substantive provision of the power to levy fees u/s 234E was always there on the Statute from 01.06.2012 In the case under consideration, on perusal of record, we find that the TDS returns filed by the assessee for the relevant period i.e., FYs 2012-13 to 2015-16 and 1st Quarter i.e. 01/04/2015 to 31/05/2015 were prior to 01/06/2015. Therefore, we direct the AO to delete the fees levied u/s 234E. Accordingly, the grounds raised on this issue in all the appeals under consideration are allowed.
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