https://www.taxtmi.com/caselaws?id=178224 The tribunal held that the Assessing Officer (A.O.) lacked the power to levy fees under Section 234E before 01/06/2015, as there was no enabling provision under Section 200A. The tribunal found that prior to this date, late filing fees could not be demanded after filing the TDS return. Consequently, the tribunal allowed the appeals, directing the A.O. to delete the late filing fee of TDS return under Section 234E for the Assessment Year 2014-15. en-us Mon, 30 Nov 2015 00:00:00 +0530 Sat, 30 Jan 2016 15:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178224 The tribunal held that the Assessing Officer (A.O.) lacked the power to levy fees under Section 234E before 01/06/2015, as there was no enabling provision under Section 200A. The tribunal found that prior to this date, late filing fees could not be demanded after filing the TDS return. Consequently, the tribunal allowed the appeals, directing the A.O. to delete the late filing fee of TDS return under Section 234E for the Assessment Year 2014-15. Case-Laws Income Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178224