https://www.taxtmi.com/caselaws?id=271560 The ITAT ruled in favor of the appellant, deleting the late fee charged under section 234E. The decision was based on legal interpretations and precedents, emphasizing the limited scope of adjustments permissible under Section 200A. The ITAT concluded that the levy of fees under section 234E in the intimation processed under section 200A was unsustainable in law. As a result, the appeals against the dismissal of appeal under section 200A and confirmation of fees under section 234E were allowed, providing relief to the appellant. en-us Tue, 29 Dec 2015 00:00:00 +0530 Tue, 09 Feb 2016 10:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271560 The ITAT ruled in favor of the appellant, deleting the late fee charged under section 234E. The decision was based on legal interpretations and precedents, emphasizing the limited scope of adjustments permissible under Section 200A. The ITAT concluded that the levy of fees under section 234E in the intimation processed under section 200A was unsustainable in law. As a result, the appeals against the dismissal of appeal under section 200A and confirmation of fees under section 234E were allowed, providing relief to the appellant. Case-Laws Income Tax Tue, 29 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271560