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2023 (3) TMI 1351 - AT - Income TaxLevy of late filing fee on account of delay in filing of TDS statements u/s. 234E - contention of the assessee before the ld. CIT(A) was that the assessee is a Government Authority working under the Department of Law, State of Gujarat - HELD THAT:- As from the language of section 200A of the Act, it is clear that responsibility of preparing statement of TDS is on the person who has deducted any sum u/s. 200 of the Act. However, in the instant facts, it is unclear to us as to how the assessee is under an obligation to file TDS return in respect of taxes deducted at source by the Government of Gujarat, specially when the remuneration to the public prosecutors have been given directly by the Gujarat State in their bank accounts. CIT(A) while upholding the levy of fee u/s. 200A of the Act did not enquire into the aspect whether the assessee was under a legal obligation to file TDS return in respect of TDS so deducted (and subsequently deposited by the Government of Gujarat to the Central Government) and paid directly to the bank account of public prosecutors. We are hereby restoring the file back to the ld. CIT(A) to analyze under what capacity the assessee is filing TDS returns and whether the assessee in the first instance, is under an obligation, to file statement of tax deducted at source u/s. 200A - Appeals of the assessee are allowed for statistical purposes.
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