https://www.taxtmi.com/caselaws?id=270372 The tribunal ruled in favor of the assessee, deleting the levy of late filing fees under section 234E of the Income Tax Act for the assessment year 2013-14. It held that the imposition of fees before 1st June 2015 was impermissible based on legal precedents and the absence of provisions allowing such levy prior to the specified amendment date. The tribunal found no justification by the Revenue for imposing fees pre-amendment and granted relief by overturning the fees in all appeals, emphasizing the limited scope of adjustments under section 200A. en-us Fri, 16 Oct 2015 00:00:00 +0530 Tue, 05 Jan 2016 11:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270372 The tribunal ruled in favor of the assessee, deleting the levy of late filing fees under section 234E of the Income Tax Act for the assessment year 2013-14. It held that the imposition of fees before 1st June 2015 was impermissible based on legal precedents and the absence of provisions allowing such levy prior to the specified amendment date. The tribunal found no justification by the Revenue for imposing fees pre-amendment and granted relief by overturning the fees in all appeals, emphasizing the limited scope of adjustments under section 200A. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270372