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    <title>2016 (4) TMI 349 - ITAT AHMEDABAD</title>
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    <description>The ITAT allowed the appeal of the assessee and deleted the fee charged under section 234E of the Income Tax Act, stating that the Assessing Officer lacked the authority to levy such a fee during the processing of TDS returns before June 1, 2015. The ITAT found the levy of fees under section 234E to be legally unsustainable and granted relief to the appellant, aligning with established legal precedent. The decision was pronounced on March 8, 2016, in Ahmedabad.</description>
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      <description>The ITAT allowed the appeal of the assessee and deleted the fee charged under section 234E of the Income Tax Act, stating that the Assessing Officer lacked the authority to levy such a fee during the processing of TDS returns before June 1, 2015. The ITAT found the levy of fees under section 234E to be legally unsustainable and granted relief to the appellant, aligning with established legal precedent. The decision was pronounced on March 8, 2016, in Ahmedabad.</description>
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