https://www.taxtmi.com/caselaws?id=178085 The ITAT Ahmedabad bench ruled in favor of the appellant, holding that the levy of fees under section 234E of the Income Tax Act in the impugned intimation was unsustainable in law. The bench emphasized that prior to June 2015, there was no provision enabling such levy during the processing of TDS statements under Section 200A. The appeal was allowed, and the late filing fees under section 234E were deleted, providing relief to the appellant. en-us Tue, 15 Sep 2015 00:00:00 +0530 Wed, 27 Jan 2016 23:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178085 The ITAT Ahmedabad bench ruled in favor of the appellant, holding that the levy of fees under section 234E of the Income Tax Act in the impugned intimation was unsustainable in law. The bench emphasized that prior to June 2015, there was no provision enabling such levy during the processing of TDS statements under Section 200A. The appeal was allowed, and the late filing fees under section 234E were deleted, providing relief to the appellant. Case-Laws Income Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178085