https://www.taxtmi.com/highlights?id=51338 Levy of late filing fee u/s. 234E - Late filing of TDS returns - AO while processing the TDS statements, returns in the present set of appeals of the period prior to 01/06/2015, was not empowered to charge fee u/s 234E of the Act, hence, the intimation issued by the Assessing Officer u/s 200A in the appeals before us, does not stand. en-us Tue, 21 Jan 2020 08:17:10 +0530 Tue, 21 Jan 2020 08:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51338 Levy of late filing fee u/s. 234E - Late filing of TDS returns - AO while processing the TDS statements, returns in the present set of appeals of the period prior to 01/06/2015, was not empowered to charge fee u/s 234E of the Act, hence, the intimation issued by the Assessing Officer u/s 200A in the appeals before us, does not stand. Highlights Income Tax Tue, 21 Jan 2020 08:17:10 +0530 https://www.taxtmi.com/highlights?id=51338