https://www.taxtmi.com/caselaws?id=180121 The ITAT upheld the levy of fees under section 234E for late filing of TDS statements, dismissing the appeal on the basis that the fees are automatic, compensatory, and constitutionally valid. The CIT(A)'s decision was confirmed, stating that the fees are imposed automatically for defaults in filing TDS statements. The appeal was deemed not maintainable as the fee is considered a special service charge by the department, not punitive. The order was issued on 11th June 2015. en-us Thu, 11 Jun 2015 00:00:00 +0530 Thu, 17 Mar 2016 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180121 The ITAT upheld the levy of fees under section 234E for late filing of TDS statements, dismissing the appeal on the basis that the fees are automatic, compensatory, and constitutionally valid. The CIT(A)'s decision was confirmed, stating that the fees are imposed automatically for defaults in filing TDS statements. The appeal was deemed not maintainable as the fee is considered a special service charge by the department, not punitive. The order was issued on 11th June 2015. Case-Laws Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180121