https://www.taxtmi.com/caselaws?id=264563 The ITAT ruled in favor of the appellant, holding that the levy of fees under section 234E in the intimation issued under section 200A for Assessment Years 2013-14 was not justified. The ITAT found that the adjustment for late filing fees was beyond the permissible scope of adjustments under section 200A at the time of the orders. As there was no enabling provision for the levy of fees under section 234E in the intimation, the levy was deemed unsustainable in law. Consequently, the ITAT allowed all three appeals and deleted the late filing fees, providing relief to the appellant. en-us Thu, 03 Sep 2015 00:00:00 +0530 Mon, 28 Sep 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264563 The ITAT ruled in favor of the appellant, holding that the levy of fees under section 234E in the intimation issued under section 200A for Assessment Years 2013-14 was not justified. The ITAT found that the adjustment for late filing fees was beyond the permissible scope of adjustments under section 200A at the time of the orders. As there was no enabling provision for the levy of fees under section 234E in the intimation, the levy was deemed unsustainable in law. Consequently, the ITAT allowed all three appeals and deleted the late filing fees, providing relief to the appellant. Case-Laws Income Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264563