https://www.taxtmi.com/caselaws?id=272185 The ITAT ruled in favor of the assessee in an appeal against the levy of fees under section 234E of the Income Tax Act for late filing of the TDS statement for the financial year 2013-14. The ITAT held that prior to June 1, 2015, the adjustment for the levy of fees under section 234E was beyond the permissible scope of adjustments under section 200A. As the impugned order was passed before the relevant amendment, the ITAT deleted the late filing fees levy, emphasizing the need for the CIT(A) to examine the legality of adjustments made under section 200A. en-us Thu, 18 Feb 2016 00:00:00 +0530 Mon, 29 Feb 2016 01:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272185 The ITAT ruled in favor of the assessee in an appeal against the levy of fees under section 234E of the Income Tax Act for late filing of the TDS statement for the financial year 2013-14. The ITAT held that prior to June 1, 2015, the adjustment for the levy of fees under section 234E was beyond the permissible scope of adjustments under section 200A. As the impugned order was passed before the relevant amendment, the ITAT deleted the late filing fees levy, emphasizing the need for the CIT(A) to examine the legality of adjustments made under section 200A. Case-Laws Income Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272185