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Income Tax Appellate Tribunal, JODHPUR BENCH ‘DB’, JODHPUR
Before: SHRI SAKTIJIT DEY, VICE- & SHRI GIRISH AGRAWAL
per the well settled legal principles, in case, there are two contrary decisions of non-jurisdictional High Courts, the decision expressing the view in favour of the assessee has to be followed. In fact, there are number of decisions of the coordinate Benches, wherein, the aforesaid decision of Hon’ble Karnataka High Court has been followed and the issue has been decided in favour of the assessee.
Therefore, following the consistent approach of various Benches of the Tribunal, we hold that no fee under section 234E of the Act can be levied for any period prior to 01.06.2015, while processing the TDS statements/returns under section 200A of the Act. Accordingly, we delete the additions/adjustments made by the CPC. Grounds are allowed.
In the result, appeals are allowed.
Order pronounced in the open court on 20/09/2023.