https://www.taxtmi.com/caselaws?id=372554 The Tribunal held that Revenue authorities were not justified in levying late fees under Section 234E of the Income Tax Act for TDS statements processed under Section 200A before the amendment effective from 01.06.2015. The Tribunal set aside the findings of the CIT(A) and directed the Revenue to delete the late fee levy in all 135 cases, ruling in favor of the assessees. Consequently, all 135 appeals were allowed in favor of the assessees, with the order pronounced on 20.12.2018. en-us Thu, 20 Dec 2018 00:00:00 +0530 Thu, 24 Jan 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372554 The Tribunal held that Revenue authorities were not justified in levying late fees under Section 234E of the Income Tax Act for TDS statements processed under Section 200A before the amendment effective from 01.06.2015. The Tribunal set aside the findings of the CIT(A) and directed the Revenue to delete the late fee levy in all 135 cases, ruling in favor of the assessees. Consequently, all 135 appeals were allowed in favor of the assessees, with the order pronounced on 20.12.2018. Case-Laws Income Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372554