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2020 (8) TMI 510 - ITAT JAIPURLevy of late fee u/s 234E - issuing the intimation u/s 200A - HELD THAT:- After the amendment w.e.f. 01/06/2015 in Section 200A of the Act, the A.O. is empowered to make adjustment on account of fee, if any, in accordance with the provisions of Section 234E of the Act. Once there is a default on the part of the assessee in submitting the quarterly TDS statement, the provisions of Section 234E of the Act are attracted and therefore, while processing the quarterly TDS statement, the A.O. is bound to make the adjustment on account of late fee as provided U/s 234E of the Act. The levy of late fee prescribed U/s 234E of the Act is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the assessee. The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of the Act while making adjustment and issuing the intimation. In absence of any such allegation by the assessee that the A.O. has violated any of the provisions of Section 200A as well as Section 234E adjustment made by the A.O. on account of late fee U/s 234E of the Act cannot be deleted. Accordingly, we do not find any error or illegality in the impugned order of the ld. CIT(A) and we uphold the same. - Decided against assessee.
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