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2023 (4) TMI 736 - ITAT HYDERABADLate filing fees u/s 234E and interest u/s 220(2) - HELD THAT:- AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015 and the same has been confirmed by the Ld. CIT(A) relying on the decision in the case of ‘Rajesh Kaurani vs. Union of India [2017 (7) TMI 458 - GUJARAT HIGH COURT] We find that late filing fee u/s 234E of the Act has not rightly been charged in the intimation issued u/s 200A/206CB of the Act while processing the TDS returns/statements as the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015. No enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E. As such, as per the assessee, in respect of TDS statement filed for a period up to 29.06.2014, no late fee could be levied in the intimation issued u/s 200A - The details of the TDS deduction and statement filed by the assessee are available on record which were not disputed by the Revenue. As per ‘Shri Fatehraj Singhvi and Ors’ [2016 (9) TMI 964 - KARNATAKA HIGH COURT] and our own finding in the case of ‘Sudershan Goyal’[2018 (5) TMI 1626 - ITAT AGRA], we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed, and the fee so levied u/s 234E of the Act is cancelled. Appeals of assessee are allowed.
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