In the result, the appeals of the assessee are allowed
Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma
7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring automatic payment of fee by the ITA Nos. 1027 to 1038 & 1040/Del/2020 18 W Serve Technologies Pvt. Ltd. defaulting deductors as per its sub-section (3) as even in the absence