https://www.taxtmi.com/caselaws?id=367432 The Tribunal allowed the appeal, overturning the imposition of late fee under section 234E of the Income Tax Act for the 4th Quarter of the Financial Year 2012-2013. It was held that charging late fees under section 234E before 1st June 2015 was not valid based on legal precedents. The Tribunal also noted the constitutional validity challenge of charging late fees for late filing of e-TDS returns and aligned with the decision that there could be no levy of late fee under section 234E for the period before 1st June 2015. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367432 The Tribunal allowed the appeal, overturning the imposition of late fee under section 234E of the Income Tax Act for the 4th Quarter of the Financial Year 2012-2013. It was held that charging late fees under section 234E before 1st June 2015 was not valid based on legal precedents. The Tribunal also noted the constitutional validity challenge of charging late fees for late filing of e-TDS returns and aligned with the decision that there could be no levy of late fee under section 234E for the period before 1st June 2015. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367432