https://www.taxtmi.com/caselaws?id=270709 The ITAT ruled in favor of the appellant, holding that the levy of late filing fees under section 234E during the processing of TDS returns under section 200A was not permissible under the law before the relevant amendment in June 2015. The ITAT emphasized the limited scope of adjustments permitted under section 200A and concluded that the levy of fees under section 234E was unsustainable in law. As a result, the ITAT allowed all eleven appeals challenging the levy of late filing fees and granted relief to the appellant by deleting the impugned fees. en-us Wed, 23 Dec 2015 00:00:00 +0530 Wed, 13 Jan 2016 10:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270709 The ITAT ruled in favor of the appellant, holding that the levy of late filing fees under section 234E during the processing of TDS returns under section 200A was not permissible under the law before the relevant amendment in June 2015. The ITAT emphasized the limited scope of adjustments permitted under section 200A and concluded that the levy of fees under section 234E was unsustainable in law. As a result, the ITAT allowed all eleven appeals challenging the levy of late filing fees and granted relief to the appellant by deleting the impugned fees. Case-Laws Income Tax Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270709