https://www.taxtmi.com/caselaws?id=342263 The Appellate Tribunal ITAT Jaipur upheld the levy of fees for delay in filing the TDS return under Section 234E of the Income Tax Act, 1961. The Tribunal determined that the fees under Section 234E were compensatory in nature and essential for efficient tax administration. It dismissed the appeal challenging the imposition of fees, confirming the demand raised by the Assessing Officer for late filing fees under Section 234E. Additionally, the Tribunal found no merit in questioning the validity of the levy of fees under Section 234E in the order passed under Section 200A, citing relevant statutory provisions and case law precedents. en-us Mon, 17 Apr 2017 00:00:00 +0530 Mon, 01 May 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342263 The Appellate Tribunal ITAT Jaipur upheld the levy of fees for delay in filing the TDS return under Section 234E of the Income Tax Act, 1961. The Tribunal determined that the fees under Section 234E were compensatory in nature and essential for efficient tax administration. It dismissed the appeal challenging the imposition of fees, confirming the demand raised by the Assessing Officer for late filing fees under Section 234E. Additionally, the Tribunal found no merit in questioning the validity of the levy of fees under Section 234E in the order passed under Section 200A, citing relevant statutory provisions and case law precedents. Case-Laws Income Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342263