case.
7.1. Even in absence of section 200A of the Act with introduction
of section 234E , it was always open for the revenue to demand ... Year: 2015-16
found for (in) section 200A for computation of fee, the fee
prescribed under section 234E cannot be levied. Any such view
would
time prescribed in sub-section (3) of section 200 or the
proviso to sub-section (3) of section 206C , he shall be liable ... 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
rectification application u/s 154 . In ground no. 2 & 3 raised by the appellant,
charging of late fee u/s 234E for filing ... appellant filed rectification application u/s 154 requesting to delete late
filing fee levied u/s 234E . The AO rejected this request of the appellant
section 200A . Learned CIT(A) has not done so. He has justified the
levy of fees on the basis of the provisions of Section 234E ... section 234 E is unsustainable in law. We,
therefore, uphold the grievance of the assessee and delete the impugned levy of
fee under section 234E
Centre v. ITO
the Assessing Officer (TDS)/ CPC u/s 154 / 155 dated 20.02.2020 thereby
refusing the assessee's request for rectification ... thus late filing cannot be the
criteria for levying fees under Section 234E of the Act. Under the current
circumstances, in the present case
deduction of TDS and interest thereon and late filing fee under section 234E of
the Act. It is clarified that all the three issues claimed ... agitated by the
assessee pertains to the levy of fee under section 234E of the Act. Further the
2 M. A. No. 3/Asr/2022
