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Income Tax Appellate Tribunal, HYDERABAD ‘ B ‘ BENCH, HYDERABAD.
Before: SHRI S.S. GODARA & SHRI LAXMI PRASAD SAHU
O R D E R Per Bench : These assessee’s appeal for the Asst. Year 2013-14 & 2014-
15 arise from the Commissioner of Income Tax (Appeals)-8, Hyderabad’s common order dt.24.10.2018 passed in case No.10083, 10084 & 10069/CIT(A)-8/Hyd/2017-18 in Act’). Heard both the parties. Case files perused.
Learned authorized representative submitted at the outset that the CIT(A) erred in confirming the levy of late filing fee u/s. 234E of the Act. He contended that prior to the amendment u/s. 200A of the Act w.e.f. 1.6.2015, levy of fee u/s. 234E during processing of the TDS statement is not sustainable as per the following case laws :-
I. M/s. Samikaran Learning Pvt. Ltd. Vs. TDS Officer, Delhi in to 4054/Del/2016 vide order dt.9.11.2017 and II. Dharam Deep Public School & Another Vs. DCIT in ITA Nos.3112/Del/2016 vide order dt.5.1.2018.
Learned departmental representative has vehemently supported the impugned late filing fee. We find no merit in the Revenue’s stand since the relevant statutory provision of the impugned levy cause much later w.e.f. 1.6.2015 whereas we are in Assessment Year 2013-14 and 2014-15 only. We therefore direct the Assessing Officer to calculate the same.