clause (c) against any amount paid under
section 200 or section 201 or section 234E , and
any amount paid otherwise ... been
inserted under section 246A against the order
under sub-section (1) of Section 200A or sub-
section (1) of Section 206CB , it was held
with sub-section
(3) of section 200 or the proviso to sub-section (3) of
section 206C .
(4) The provisions of this section shall apply ... Section 246A of the Act against an order under Section 200A (1)
or Section 206 CB (1) and, therefore, the argument that Section 234E
filing the statement of TDS remittance, levied late fee under section
234E of the Act.
2. By Ext.P1 to Ext.P9 intimations ... time
prescribed in sub-section (3) of Section 200 or the proviso to sub-
section (3) of section 206C , he shall be liable
section (3) as even in the absence of section
200A of the Act with introduction of section 234E , it was always open
for the revenue ... violation of section 200(3) . In
any case, the levy of fee u/s 200A in accordance with the provision
of section 234E has come
section 200A in the Act, the existing
provisions of section 200A of the Act does not provide for determination of fees payable
under section 234E ... section (3) to section 200 of the Act, under
which the deductor is to furnish TDS statements. However, as section 234E
Group of section 200A
the time prescribed in sub-section (3) of section 200 or the
proviso to sub-section (3) of section 206C ... section (1) of
section 200A of the Act are prospective in nature,
therefore, fee u/s 234E cannot be levied in the
statement processed
2018 and Ors
(1) of Section 200A was inserted and incorporating Section 234E
of the Act, 1961. He further submitted that prior 01.06.2015,
there ... 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
while issuing intimation under section 200A of the Act and
henceforth levy of fees u/s 234E in the case is without authority ... intimation raising demand prior to 01.06.2015
under section 200A of the Act levying section 234E of the Act
late fees is not valid". However
issued intimation-cum-demand notice u/s 200A
raising following demands:-
u/s 201 Rs. 18,348/-
u/s 234E Rs. 94,909/-
... violation of section 200(3) . In any case, the levy of fee u/s 200A in
accordance with the provision of section 234E has come
intimation to the respective assessee
under section 200A of the Act and levied late filing fees under section 234E of
the Act. Thereafter, the assessee ... intimation
issued by the Assessing Officer under section 200A of the Act, wherein fees
payable under section 234E of the Act have been charged
