https://www.taxtmi.com/caselaws?id=359861 The Tribunal allowed the appeals, canceling the orders levying late fees under Section 234E of the Income Tax Act, 1961. It followed the Karnataka High Court's decision, holding that the Assessing Officer lacked the power to levy late fees for TDS statements filed before 1.6.2015. As a result, the late fees imposed for the assessment years 2013-14 and 2014-15 were directed to be deleted. The Tribunal's decision was announced on 26th April 2018. en-us Thu, 26 Apr 2018 00:00:00 +0530 Sat, 05 May 2018 08:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359861 The Tribunal allowed the appeals, canceling the orders levying late fees under Section 234E of the Income Tax Act, 1961. It followed the Karnataka High Court's decision, holding that the Assessing Officer lacked the power to levy late fees for TDS statements filed before 1.6.2015. As a result, the late fees imposed for the assessment years 2013-14 and 2014-15 were directed to be deleted. The Tribunal's decision was announced on 26th April 2018. Case-Laws Income Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359861