https://www.taxtmi.com/caselaws?id=369703 The Tribunal held that the Assessing Officer lacked authority to levy fees under Section 234E for periods before 01.06.2015 while processing TDS statements. The demands for fees were deemed invalid and deleted, resulting in the appeals of the assessees being allowed. The delay in filing appeals was condoned by the Tribunal, emphasizing the importance of substantial justice over technicalities. en-us Mon, 29 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369703 The Tribunal held that the Assessing Officer lacked authority to levy fees under Section 234E for periods before 01.06.2015 while processing TDS statements. The demands for fees were deemed invalid and deleted, resulting in the appeals of the assessees being allowed. The delay in filing appeals was condoned by the Tribunal, emphasizing the importance of substantial justice over technicalities. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369703