assessees that
section 200A , as it stood at the relevant point of time, did not permit levy of fee under
section 234E and, therefore ... clause (c) against any amount paid under section 200 or section 201 or
section 234E and any amount paid otherwise
default in furnishing the statements under sub section 3 of section
200 of the Act. In section 200A which deals with processing of the
Statements ... section 200A(1) . The enabling sub-clause (c) to (f) to
section 200A(1) in respect of Late Filing Levy u/s 234E were enacted
copy of chart
showing detail of fees levied by the CPC u/s. 234E of the act, copies of intimation
of order passed ... filing of statement under sub-section (3) of section 200 or any proviso to
sub-section (3) of section 206C . This provision was apparently added
section 272A became redundant and by adding a proviso to the
said section, this effect was therefore limited upto 01.07.2012.
17. In essence, section 234E ... filing of statement under sub-section (3) of
section 200 or any proviso to sub-section (3) of section 206C . This provision
was apparently added
clause (c) against any amount paid under section 200 or
section 201 or section 234E and any amount paid otherwise ... 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
payable by processing TDS statement u/s 200A , without issuing show cause
notice. The late fee u/s 234E is penal in nature which cannot ... clause (c) against any amount paid under section 200 or section 201 or section
234E and any amount paid otherwise
u/s 200A processed by DCIT, CPC -TDS, Ghaziabad.
Aggrieved, assessee went in appeal before CIT(A) against the levy
of fee u/s 234E ... clause (c) against any amount paid under section 200 or section 201
or section 234E and any amount paid otherwise
section 200A with effect from 1st June 2015
is retrospective in effect. She has thus justified levy of late filing fees under section
234E ... clause (c) against any amount paid under section 200 or section
201 or section 234E and any amount paid otherwise
under section 200 or
I.T.A. No.3144/Ahd/2014 and 34 Others
Page 10 of 11
section 201 or section 234E ... 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
clause (c) against any amount paid under section 200 or
section 201 or section 234E and any amount paid otherwise ... 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
