https://www.taxtmi.com/caselaws?id=384860 The ITAT set aside the CIT(A)'s decision and directed the deletion of the late filing fee under section 234E in all appeals, ruling in favor of the assessee. The decision was based on the analysis of legal provisions and judicial precedents, emphasizing that TDS statements filed before 01.06.2015 should not incur the fee. The ITAT's interpretation of the relevant sections of the Income Tax Act led to the favorable outcome for the assessee in this appeal. en-us Wed, 07 Aug 2019 00:00:00 +0530 Thu, 22 Aug 2019 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384860 The ITAT set aside the CIT(A)'s decision and directed the deletion of the late filing fee under section 234E in all appeals, ruling in favor of the assessee. The decision was based on the analysis of legal provisions and judicial precedents, emphasizing that TDS statements filed before 01.06.2015 should not incur the fee. The ITAT's interpretation of the relevant sections of the Income Tax Act led to the favorable outcome for the assessee in this appeal. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384860