https://www.taxtmi.com/caselaws?id=334360 The Tribunal allowed the assessee's appeal, setting aside the CIT(A)'s order. It held that levying fees under Section 234E before June 1, 2015, during TDS statement processing under Section 200A was legally unsustainable. The Tribunal emphasized consistency with precedent, following the ITAT Chennai Bench's ruling. The appeal was granted, and the fee under Section 234E was removed, while other adjustments by the Assessing Officer in the intimation were upheld. en-us Fri, 09 Sep 2016 00:00:00 +0530 Thu, 10 Nov 2016 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334360 The Tribunal allowed the assessee's appeal, setting aside the CIT(A)'s order. It held that levying fees under Section 234E before June 1, 2015, during TDS statement processing under Section 200A was legally unsustainable. The Tribunal emphasized consistency with precedent, following the ITAT Chennai Bench's ruling. The appeal was granted, and the fee under Section 234E was removed, while other adjustments by the Assessing Officer in the intimation were upheld. Case-Laws Income Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334360