https://www.taxtmi.com/caselaws?id=374531 The Tribunal partially allowed the appeal in the case concerning the validity of penalties under section 234E of the Act for delayed TDS return filing. The penalty was upheld for the period from 1.06.2015 to the actual filing date, with the excess fee being removed. Regarding the jurisdiction issue, the Tribunal ruled that the Assessing Officer could levy fees under section 234E from 1.06.2015 onwards but not for returns filed before that date. The decision was made on 23/01/2019, with the appeal partly allowed in favor of the assessee. en-us Wed, 23 Jan 2019 00:00:00 +0530 Mon, 04 Feb 2019 07:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374531 The Tribunal partially allowed the appeal in the case concerning the validity of penalties under section 234E of the Act for delayed TDS return filing. The penalty was upheld for the period from 1.06.2015 to the actual filing date, with the excess fee being removed. Regarding the jurisdiction issue, the Tribunal ruled that the Assessing Officer could levy fees under section 234E from 1.06.2015 onwards but not for returns filed before that date. The decision was made on 23/01/2019, with the appeal partly allowed in favor of the assessee. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374531