https://www.taxtmi.com/caselaws?id=375575 The Tribunal allowed the appeals filed by the assessee regarding the late filing levy under section 234E for TDS returns, dismissal of appeals by CIT(A) due to delay in filing, and the legality of fees levied under section 234E for TDS returns filed before 01/06/2015. The Tribunal held that interest under section 234E cannot be imposed for TDS returns filed before 01/06/2015 and directed the Assessing Officer to delete the fees for that period, ultimately allowing all grounds raised on this issue in the appeals. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375575 The Tribunal allowed the appeals filed by the assessee regarding the late filing levy under section 234E for TDS returns, dismissal of appeals by CIT(A) due to delay in filing, and the legality of fees levied under section 234E for TDS returns filed before 01/06/2015. The Tribunal held that interest under section 234E cannot be imposed for TDS returns filed before 01/06/2015 and directed the Assessing Officer to delete the fees for that period, ultimately allowing all grounds raised on this issue in the appeals. Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375575