https://www.taxtmi.com/caselaws?id=388976 The Tribunal allowed the appeal, ruling that the levy of late fee under section 234E during the processing of the TDS statement under section 200A was not legally permissible before the relevant amendment. The fee imposed by the Assessing Officer was deemed beyond the scope of adjustments allowed under section 200A at the time of the intimation. Consequently, the Tribunal deleted the fee levied under section 234E, emphasizing the statutory limitations pre-amendment. en-us Fri, 18 Oct 2019 00:00:00 +0530 Thu, 28 Nov 2019 12:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388976 The Tribunal allowed the appeal, ruling that the levy of late fee under section 234E during the processing of the TDS statement under section 200A was not legally permissible before the relevant amendment. The fee imposed by the Assessing Officer was deemed beyond the scope of adjustments allowed under section 200A at the time of the intimation. Consequently, the Tribunal deleted the fee levied under section 234E, emphasizing the statutory limitations pre-amendment. Case-Laws Income Tax Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388976