https://www.taxtmi.com/caselaws?id=195937 The ITAT Jaipur allowed all the appeals of the assessees concerning the late filing fee under Section 234E of the IT Act for TDS return filing. The ITAT held that the demands for late fees were not validly raised and directed the AO to drop the demands. It emphasized that Section 234E is a fee for extra service due to late filing, not punitive. The decision was based on legal precedents and principles, ensuring fairness in resolving the appeals. en-us Fri, 16 Dec 2016 00:00:00 +0530 Wed, 15 Nov 2017 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195937 The ITAT Jaipur allowed all the appeals of the assessees concerning the late filing fee under Section 234E of the IT Act for TDS return filing. The ITAT held that the demands for late fees were not validly raised and directed the AO to drop the demands. It emphasized that Section 234E is a fee for extra service due to late filing, not punitive. The decision was based on legal precedents and principles, ensuring fairness in resolving the appeals. Case-Laws Income Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195937