https://www.taxtmi.com/caselaws?id=271234 The ITAT allowed the appeals, deleted the demand under section 234E of the Income Tax Act, and upheld relief for the assessee. The ITAT found the levy of fees under section 234E before June 1, 2015, was unsustainable in law, citing amendments to section 200A. Relying on judicial precedents, the ITAT concluded the levy was impermissible pre-amendment and directed the Assessing Officer to remove the late filing fees. en-us Fri, 01 Jan 2016 00:00:00 +0530 Sat, 30 Jan 2016 10:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271234 The ITAT allowed the appeals, deleted the demand under section 234E of the Income Tax Act, and upheld relief for the assessee. The ITAT found the levy of fees under section 234E before June 1, 2015, was unsustainable in law, citing amendments to section 200A. Relying on judicial precedents, the ITAT concluded the levy was impermissible pre-amendment and directed the Assessing Officer to remove the late filing fees. Case-Laws Income Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271234