https://www.taxtmi.com/caselaws?id=341496 The Tribunal allowed the appeals, directing the Assessing Officer to delete the late filing fees of the appellant under section 234E of the Income Tax Act. The decision was based on the legal interpretation that the levy of fees under section 234E before the amendment effective from 1st June 2015 was not permissible within the scope of section 200A. The judgment provided relief to the appellant by deleting the demand raised under section 234E, in line with the judicial precedent and legal provisions applicable at the relevant time. en-us Fri, 31 Mar 2017 00:00:00 +0530 Sat, 08 Apr 2017 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341496 The Tribunal allowed the appeals, directing the Assessing Officer to delete the late filing fees of the appellant under section 234E of the Income Tax Act. The decision was based on the legal interpretation that the levy of fees under section 234E before the amendment effective from 1st June 2015 was not permissible within the scope of section 200A. The judgment provided relief to the appellant by deleting the demand raised under section 234E, in line with the judicial precedent and legal provisions applicable at the relevant time. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341496