https://www.taxtmi.com/caselaws?id=191705 The Tribunal allowed the appeals of the assessee, directing the deletion of late filing fees levied under Section 234E for various quarters in Financial Years 2012-13 and 2013-14. The decision was based on the lack of enabling provisions in Section 200A for the levy of such fees before the amendment effective from 1st June 2015. The appeals were allowed, and the impugned levies were deleted accordingly. en-us Fri, 01 Jan 2016 00:00:00 +0530 Fri, 14 Apr 2017 11:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191705 The Tribunal allowed the appeals of the assessee, directing the deletion of late filing fees levied under Section 234E for various quarters in Financial Years 2012-13 and 2013-14. The decision was based on the lack of enabling provisions in Section 200A for the levy of such fees before the amendment effective from 1st June 2015. The appeals were allowed, and the impugned levies were deleted accordingly. Case-Laws Income Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191705