https://www.taxtmi.com/caselaws?id=285980 The ITAT allowed the appeal against the Ld. CIT (Appeal) order for AY 2015-16, concerning the levy of late fee u/s 200(3) of the Act. The ITAT held that the levy of fee u/s 234E was unsustainable in law as the enabling provision of section 200A was effective from 01.06.15, and no fee computation for TDS deducted before that date could be made under section 234E. The appeal was allowed, and the impugned levy of fee u/s 234E was deleted, with no order as to costs. en-us Tue, 08 Jan 2019 00:00:00 +0530 Thu, 06 Feb 2020 08:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285980 The ITAT allowed the appeal against the Ld. CIT (Appeal) order for AY 2015-16, concerning the levy of late fee u/s 200(3) of the Act. The ITAT held that the levy of fee u/s 234E was unsustainable in law as the enabling provision of section 200A was effective from 01.06.15, and no fee computation for TDS deducted before that date could be made under section 234E. The appeal was allowed, and the impugned levy of fee u/s 234E was deleted, with no order as to costs. Case-Laws Income Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285980