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In absence of any such allegation that the A.O. has violated any of the provisions of Section 234E or Section 200A of the Act, the adjustment made by the A.O. on account of late filing fee U/s 234E of the Act cannot be deleted.

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Sec. 234E of Income Tax Act, 1961—Late Fee—In absence of any allegation that A.O. has violated any of the provisions of Section 234E or Section 200A, the adjustment made by the A.O. on account of late filing fee U/s 234E cannot be deleted. - BLOCK DEVELOPMENT OFFICER V/s ASSTT. CIT - [2020] 183 ITD 334 (ITAT-JAIPUR)