https://www.taxtmi.com/caselaws?id=374190 The Tribunal partially allowed the appeal, upholding the penalty under section 234E for the period from 1.06.2015 to the date of filing of the TDS return. The case clarified the jurisdictional aspects post the amendment in section 200A and the AO's authority to levy fees under section 234E. The decision emphasized the timeline of filing concerning the amendment date and provided clarity on penalties for delayed TDS return filing. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 07 Mar 2019 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374190 The Tribunal partially allowed the appeal, upholding the penalty under section 234E for the period from 1.06.2015 to the date of filing of the TDS return. The case clarified the jurisdictional aspects post the amendment in section 200A and the AO's authority to levy fees under section 234E. The decision emphasized the timeline of filing concerning the amendment date and provided clarity on penalties for delayed TDS return filing. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374190