https://www.taxtmi.com/caselaws?id=332699 The tribunal allowed the appeal filed by the assessee, deleting the levy of late filing fees under Section 234E. It condoned the delay in filing the appeal, citing valid reasons provided by the assessee society's President. The tribunal held that the Assessing Officer exceeded jurisdiction in levying late fees under Section 234E before the amendment to Section 200A in June 2015. Judicial precedents supported the tribunal's decision that the levy of fees under Section 234E was not permissible under Section 200A pre-amendment. The stay petition was dismissed as infructuous due to the favorable appeal outcome. en-us Fri, 09 Sep 2016 00:00:00 +0530 Mon, 08 Aug 2022 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332699 The tribunal allowed the appeal filed by the assessee, deleting the levy of late filing fees under Section 234E. It condoned the delay in filing the appeal, citing valid reasons provided by the assessee society's President. The tribunal held that the Assessing Officer exceeded jurisdiction in levying late fees under Section 234E before the amendment to Section 200A in June 2015. Judicial precedents supported the tribunal's decision that the levy of fees under Section 234E was not permissible under Section 200A pre-amendment. The stay petition was dismissed as infructuous due to the favorable appeal outcome. Case-Laws Income Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332699