https://www.taxtmi.com/caselaws?id=325222 The ITAT ruled in favor of the appellant in the appeal against the levy of a fee under section 234E of the Income Tax Act for the financial year 2012-13. The ITAT held that the Assessing Officer was not authorized to charge the fee under section 234E while processing under section 200A. The ITAT emphasized that the fee under section 234E could not be imposed during the processing of the TDS statement under section 200A. As the levy was issued before the relevant amendment allowing for such fees, it was deemed invalid, and the ITAT deleted the fee under section 234E, providing relief to the appellant. en-us Mon, 01 Feb 2016 00:00:00 +0530 Mon, 14 Mar 2016 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325222 The ITAT ruled in favor of the appellant in the appeal against the levy of a fee under section 234E of the Income Tax Act for the financial year 2012-13. The ITAT held that the Assessing Officer was not authorized to charge the fee under section 234E while processing under section 200A. The ITAT emphasized that the fee under section 234E could not be imposed during the processing of the TDS statement under section 200A. As the levy was issued before the relevant amendment allowing for such fees, it was deemed invalid, and the ITAT deleted the fee under section 234E, providing relief to the appellant. Case-Laws Income Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325222