TMI Blog2018 (5) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... ospective effect and not having retrospective effect - thus the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made - the levy of the fee is cancelled - Decided in favor of assessee. - S.A. No. 01/Agra/2018 (In ITA No.442/Agra/2017) - - - Dated:- 9-4-2018 - SHRI A. D. JAIN, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement, the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015. Before 01.06.2015, there was 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 prior to 01.06.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. 3. Heard. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon ble Gujarat High Court while passing Rajesh Kaurani (supra). However, while observing so, the ld. CIT(A) has failed to take into consideration the settled law that where there is a cleavage of opinion between different High Courts on an issue, the one in favour of the assessee needs to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cter or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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