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TMI Blog2024 (3) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT DELHI] respondent had had imposed the late fee only u/s 234E of the Act for the assessment years 2012-2013, 2013-2014, 2015- 2015. Section 200A(L)(c) of the Act was not introduced during the said assessment years. In the absence of any provisions under section 200A of the Act, when they have processed the application for TDS under section 200A, no late fee can be imposed under section 234E. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Q 69,770 Total 1,33,570 2. Heard and perused the record. 3. On hearing learned representatives, it comes up that the sole issue, involved for adjudication in these appeals, relating to levy of late fee u/s 234E r.w.s. 200A of the Income Tax Act, 196, is squarely covered in favour of the assessee by the earlier order of the Tribunal dated 15.02.2024, rendered in assessee s own case in ITA no. 878/D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that no fee under Sec 234E of the Act can be levied before 01.6.2015. In this respect, reliance is placed on the judgment of Hon'ble High Court of Madras in the case True Blue Voice India (P.) Ltd. Vs CCIT, [2024] 158 taxmann.com 67 (Madras). Ld. AR referred to following observations of Hon'ble High Court in this judgment. 15. The learned counsel for the respondent advanced his argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said assessment years. In the absence of any provisions under section 200A of the Act, when they have processed the application for TDS under section 200A, no late fee can be imposed under section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside. 6.1 Further reliance is placed on Amaravati vs ITO, High Court of Kerala, [2022] 142 taxmann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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