https://www.taxtmi.com/caselaws?id=272991 The appeals involved challenges against processing fees charged under sections 200A and 234E before 1.6.15. The appellant argued that the fee was not an adjustment under section 200A but a separate charge based on the TDS statement filing date. Citing a precedent, the Tribunal held that before 01.06.2015, there was no provision for raising a demand regarding the levy of fee under section 234E. Consequently, both appeals were allowed, and the levy of the fee was deleted for the assessment years 2012-13 and 2013-14. en-us Thu, 15 Sep 2016 00:00:00 +0530 Wed, 30 May 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272991 The appeals involved challenges against processing fees charged under sections 200A and 234E before 1.6.15. The appellant argued that the fee was not an adjustment under section 200A but a separate charge based on the TDS statement filing date. Citing a precedent, the Tribunal held that before 01.06.2015, there was no provision for raising a demand regarding the levy of fee under section 234E. Consequently, both appeals were allowed, and the levy of the fee was deleted for the assessment years 2012-13 and 2013-14. Case-Laws Income Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272991