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2023 (6) TMI 868 - ITAT COCHINLevy of ‘late fee’ u/s 234E - delayed filing of quarterly statements of TDS - period prior to 01.6.2015 - HELD THAT:- We note that only after 1st June, 2015 while processing of a TDS/TCS statement and issuance of intimation u/s 200A/206CB of the Act in respect thereof, an adjustment could have been made in respect of ‘fee’, if any shall be computed in accordance with the provisions of section 234E of the Act. Prior to 1st June, 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E of the Act. Therefore, no such levy could have been effected. See Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India [2022 (2) TMI 1061 - KERALAHIGH COURT], M/s. Sarala Memorial Hospital [2018 (12) TMI 1818 - KERALA HIGH COURT],.M/s. Mayi Industries Vs. Union of India and M/s. Anadiyil Hospital [2022 (2) TMI 1061 - KERALAHIGH COURT] Ergo, we hold that the order levying late ‘fee’ u/s 234E of the Act is bad in law and therefore, cancelled. Appeals of the assessee are allowed.
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