https://www.taxtmi.com/caselaws?id=271381 The Tribunal allowed the appeal, deleting the late fee charged under section 234E for the 4th Quarter of 2012-13. It held that the late fee exceeded permissible adjustments under section 200A, citing a similar case. The Tribunal emphasized that the levy of fees under section 234E in the intimation under section 200A was unsustainable in law. The decision was influenced by the interpretation of relevant provisions and the precedent set by ITAT, Amritsar Bench. en-us Wed, 06 Jan 2016 00:00:00 +0530 Wed, 03 Feb 2016 06:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271381 The Tribunal allowed the appeal, deleting the late fee charged under section 234E for the 4th Quarter of 2012-13. It held that the late fee exceeded permissible adjustments under section 200A, citing a similar case. The Tribunal emphasized that the levy of fees under section 234E in the intimation under section 200A was unsustainable in law. The decision was influenced by the interpretation of relevant provisions and the precedent set by ITAT, Amritsar Bench. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271381