https://www.taxtmi.com/caselaws?id=325311 The Tribunal allowed the appeal, ruling that the levy of late filing fees under section 234E for the 4th Quarter of AY 2014-15 was unsustainable before the Finance Act 2015 amendment. It held that the intimation under section 200A did not authorize such fees, and the time limit for levy had passed. Citing the Sibia Healthcare Private Ltd case, the Tribunal deleted the late filing fee, emphasizing that pre-amendment, no provision allowed for fee demands under section 234E in section 200A intimation. The decision was based on legal analysis and precedent, providing relief to the assessee. en-us Wed, 03 Feb 2016 00:00:00 +0530 Wed, 16 Mar 2016 10:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325311 The Tribunal allowed the appeal, ruling that the levy of late filing fees under section 234E for the 4th Quarter of AY 2014-15 was unsustainable before the Finance Act 2015 amendment. It held that the intimation under section 200A did not authorize such fees, and the time limit for levy had passed. Citing the Sibia Healthcare Private Ltd case, the Tribunal deleted the late filing fee, emphasizing that pre-amendment, no provision allowed for fee demands under section 234E in section 200A intimation. The decision was based on legal analysis and precedent, providing relief to the assessee. Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325311