https://www.taxtmi.com/caselaws?id=284606 In the case involving ITA No. 177/Hyd/2018, the appellate tribunal set aside the CIT(A) order and directed to condone the delay in filing the appeal against the late fee u/s 234E on the TDS return, allowing the appeal for statistical purposes. In ITA No. 178/Hyd/2018, the tribunal directed the AO to delete the late fee imposed u/s 234E on the TDS return, as it was held that such levy before the Finance Act 2015 was without authority of law. Consequently, both appeals were allowed, with the late fee u/s 234E being deleted in both cases. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 29 Nov 2019 10:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284606 In the case involving ITA No. 177/Hyd/2018, the appellate tribunal set aside the CIT(A) order and directed to condone the delay in filing the appeal against the late fee u/s 234E on the TDS return, allowing the appeal for statistical purposes. In ITA No. 178/Hyd/2018, the tribunal directed the AO to delete the late fee imposed u/s 234E on the TDS return, as it was held that such levy before the Finance Act 2015 was without authority of law. Consequently, both appeals were allowed, with the late fee u/s 234E being deleted in both cases. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284606