https://www.taxtmi.com/caselaws?id=325309 The ITAT ruled in favor of the assessee, holding that the levy of late filing fees under section 234E for the 3rd Quarter of AY 2013-14 was not permissible based on the law prevailing at the time of the order. The ITAT referred to legal precedents and statutory provisions to support the decision and emphasized that the late fee charged from the assessee was not justified. The appeal was upheld, and the late filing fees were deleted. en-us Wed, 03 Feb 2016 00:00:00 +0530 Wed, 16 Mar 2016 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325309 The ITAT ruled in favor of the assessee, holding that the levy of late filing fees under section 234E for the 3rd Quarter of AY 2013-14 was not permissible based on the law prevailing at the time of the order. The ITAT referred to legal precedents and statutory provisions to support the decision and emphasized that the late fee charged from the assessee was not justified. The appeal was upheld, and the late filing fees were deleted. Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325309