https://www.taxtmi.com/caselaws?id=282808 The Tribunal set aside the late filing fee under section 234E for delayed TDS return filing, citing the absence of authority for the AO to levy the fee for periods before 1.6.2015 and aligning with a Karnataka High Court judgment. The decision emphasized statutory provisions, directing the AO to delete the fee of Rs. 8,200 and allowing the appeal of the assessee. en-us Fri, 31 Mar 2017 00:00:00 +0530 Mon, 26 Aug 2019 17:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282808 The Tribunal set aside the late filing fee under section 234E for delayed TDS return filing, citing the absence of authority for the AO to levy the fee for periods before 1.6.2015 and aligning with a Karnataka High Court judgment. The decision emphasized statutory provisions, directing the AO to delete the fee of Rs. 8,200 and allowing the appeal of the assessee. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282808