https://www.taxtmi.com/caselaws?id=367433 The Appellate Tribunal ITAT Ahmedabad ruled in favor of the assessee in the appeal against the levy of fees under section 234E for delayed submission of TDS statements for assessment years 2015-16 & 2016-17. The Tribunal held that the adjustment for fees under section 234E was not permissible before the amendment in June 2015, as there was no provision enabling such demand during the processing of TDS statements. Consequently, the Tribunal upheld the assessee's grievance, deleted the levy of fees under section 234E, and allowed the appeals for both assessment years. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367433 The Appellate Tribunal ITAT Ahmedabad ruled in favor of the assessee in the appeal against the levy of fees under section 234E for delayed submission of TDS statements for assessment years 2015-16 & 2016-17. The Tribunal held that the adjustment for fees under section 234E was not permissible before the amendment in June 2015, as there was no provision enabling such demand during the processing of TDS statements. Consequently, the Tribunal upheld the assessee's grievance, deleted the levy of fees under section 234E, and allowed the appeals for both assessment years. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367433