https://www.taxtmi.com/caselaws?id=200877 The Tribunal held that the late filing fee charged under section 234E for belated filing of TDS return was unsustainable in law. It concluded that the adjustment for levy of fees under section 234E was beyond the scope of permissible adjustments under section 200A. As the time limit for imposing the fee had elapsed, the Tribunal directed the Assessing Officer to delete the late filing fees. The appellant's appeal was allowed, and the late filing fee was set aside based on the Tribunal's analysis of the relevant legal provisions and precedents. en-us Wed, 13 Dec 2017 00:00:00 +0530 Tue, 18 Apr 2023 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200877 The Tribunal held that the late filing fee charged under section 234E for belated filing of TDS return was unsustainable in law. It concluded that the adjustment for levy of fees under section 234E was beyond the scope of permissible adjustments under section 200A. As the time limit for imposing the fee had elapsed, the Tribunal directed the Assessing Officer to delete the late filing fees. The appellant's appeal was allowed, and the late filing fee was set aside based on the Tribunal's analysis of the relevant legal provisions and precedents. Case-Laws Income Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200877