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2021 (2) TMI 859 - AT - Income TaxLevy of late fees u/s. 234E - delay in filing of TDS statement - scope of section 200A r.w.s 200(3) - main thrust of Ld. A.R. of the assessee is that levy of late fees u/s. 234E cannot be made before 1.6.2015 - HELD THAT:- As decided in TB and ID Hospital vs. ITO [2018 (8) TMI 1550 - ITAT CUTTACK] all matters, the intimation given in purported exercise of power under Section 200A are in respect of fees under Section 234E for the period prior to 1.6.2015. As such, it is on account of the intimation given making demand of the fees in purported exercise of power under Section 200A, the same has necessitated the appellant-original petitioner to challenge the validity of Section 234E of the Act. In view of the reasons recorded when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent. Decided in favour of assessee.
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