https://www.taxtmi.com/caselaws?id=343617 The ITAT allowed the appeals, directing the Assessing Officer to delete the late filing fees imposed under section 234E of the Income Tax Act. The ITAT concluded that the levy of fees under section 234E was unsustainable in law before the amendment effective June 1, 2015. The decision was based on the absence of a legal provision enabling such levy during the processing of TDS statements under section 200A. The ITAT granted relief to the appellant, setting aside the CIT(A)'s order and providing a favorable decision in line with legal precedents and interpretations of the Income Tax Act. en-us Fri, 31 Mar 2017 00:00:00 +0530 Tue, 30 May 2017 06:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343617 The ITAT allowed the appeals, directing the Assessing Officer to delete the late filing fees imposed under section 234E of the Income Tax Act. The ITAT concluded that the levy of fees under section 234E was unsustainable in law before the amendment effective June 1, 2015. The decision was based on the absence of a legal provision enabling such levy during the processing of TDS statements under section 200A. The ITAT granted relief to the appellant, setting aside the CIT(A)'s order and providing a favorable decision in line with legal precedents and interpretations of the Income Tax Act. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343617