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2022 (5) TMI 1100 - AT - Income TaxLate fees under 234E - appeal remedy for late fee u/s 234E - assessee had filed belatedly TDS statements in Form No.24Q and 26Q for various quarters - HELD THAT:- AO cannot make any adjustment other than one prescribed in section 200A of the Act. Prior to 01.06.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of statement filed by the assessee with regard to tax deducted at source by levying fees u/s 234E of the Act. The Parliament for the first time enabled the AO to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. In the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India [2022 (2) TMI 1061 - KERALAHIGH COURT] has held that since provision of section 200A was amended to enable computation of fee payable u/s 234E at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. In the instant case, the assessee submits that he was advised that there is no appeal remedy for late fee u/s 234E of the I.T.Act. It is further stated that the decision in the case of Sri Fateharaj Singhvi v. Union of India & Ors. [2016 (9) TMI 964 - KARNATAKA HIGH COURT] declaring that late fee u/s 234E was bad in law came to the notice of the assessee only in September 2018. The pleae of the assessee that downloading of the intimation and filing an appeal for which he has received legal advise that it is not appealable order cannot be totally brushed aside. The assessee came to know of the judgment of the Hon’ble Karnataka High Court in the case of Sri Fateharaj Singhvi v. Union of India & Ors. (supra) only in September 2018, and thereafter, he filed appeal before the first appellate authority immediately. Since on merits, the issue is covered in favour of the assessee
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