MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, four appeals filed by the assessee are

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee before insertion of section 200A by Finance

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, four appeals filed by the assessee are

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee before insertion of section 200A by Finance

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, four appeals filed by the assessee are

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee before insertion of section 200A by Finance

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, four appeals filed by the assessee are

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee before insertion of section 200A by Finance

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, four appeals filed by the assessee are

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee before insertion of section 200A by Finance

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, four appeals filed by the assessee are

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee before insertion of section 200A by Finance

MOHAMMED VAZIRUDDIN EDUCTIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, four appeals filed by the assessee are

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee before insertion of section 200A by Finance

JAYBHERI ENTERPRISES,VISAKHAPATNAM vs. INCOME TAX OFFICER, CIRCLE-1(1), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.410/Viz/2025 (िनधा"रण वष"/Assessment Year:2021-22) Jaybheri Enterprises, Vs. Income Tax Officer, Visakhapatnam. Circle-1(1), Visakhapatnam. Pan: Aaofj1639A (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Sri Mn. Murthy Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 11/12/2024, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 R.W.S 144B Of The Income

section 250(6) of the IT Act which obligates the CIT(A) to dispose of the appeal on merits. 4. The Ld. CIT(A) failed to appreciate that the assessee had made contractual payments of Rs. 1,10,43,654/- and Rs. 4,48,43,233/- to sub-contracts, after deducting tax at source in compliance with

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

115 (Kerala) observed as under: “Amendment in section 200A by way of incorporating sub-clause (c) to clause (f) which referred to computation of fee payable under section 234E was brought into effect from 1/6/2015, therefore, demand raised for levying late fee under section 234E for period prior to 1/6/2016 would not be sustainable.” 11. The Pune Bench