https://www.taxtmi.com/caselaws?id=260512 The Tribunal allowed the appeal challenging the levy of fees under section 234E of the Income Tax Act, 1961, for delayed filing of TDS statements. The delay in filing the appeal was condoned, and it was held that prior to 1st June 2015, the levy of fees under section 234E in the course of intimation under section 200A was not permissible. The Tribunal ruled that such adjustment was beyond the scope of section 200A before the specified date, leading to the deletion of the impugned levy of fees under section 234E. en-us Tue, 09 Jun 2015 00:00:00 +0530 Sat, 18 Jan 2020 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260512 The Tribunal allowed the appeal challenging the levy of fees under section 234E of the Income Tax Act, 1961, for delayed filing of TDS statements. The delay in filing the appeal was condoned, and it was held that prior to 1st June 2015, the levy of fees under section 234E in the course of intimation under section 200A was not permissible. The Tribunal ruled that such adjustment was beyond the scope of section 200A before the specified date, leading to the deletion of the impugned levy of fees under section 234E. Case-Laws Income Tax Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260512