https://www.taxtmi.com/caselaws?id=373470 The Appellate Tribunal ITAT Jaipur allowed two appeals challenging late filing fees under section 234E for TDS returns for the third quarter of the financial year 2014-15. The Tribunal held that the fees were improperly imposed by the Assessing Officer before the relevant amendment, effective from 1.6.2015. Relying on legal interpretations and a prior decision, the Tribunal concluded that the Assessing Officer lacked the authority to levy such fees before the amendment. Consequently, the Tribunal directed the deletion of the fees in both cases, ruling in favor of the appellant. en-us Mon, 26 Nov 2018 00:00:00 +0530 Mon, 14 Jan 2019 07:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373470 The Appellate Tribunal ITAT Jaipur allowed two appeals challenging late filing fees under section 234E for TDS returns for the third quarter of the financial year 2014-15. The Tribunal held that the fees were improperly imposed by the Assessing Officer before the relevant amendment, effective from 1.6.2015. Relying on legal interpretations and a prior decision, the Tribunal concluded that the Assessing Officer lacked the authority to levy such fees before the amendment. Consequently, the Tribunal directed the deletion of the fees in both cases, ruling in favor of the appellant. Case-Laws Income Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373470