https://www.taxtmi.com/caselaws?id=286334 The Third Member, concurring with the Judicial Member, held that the fee under section 234E of the Income Tax Act could only be imposed for delays in filing TDS statements after 1st June 2015. Consequently, the appeals were allowed for statistical purposes, indicating that the fee could not be charged for periods preceding the specified date. en-us Wed, 28 Aug 2019 00:00:00 +0530 Fri, 21 Feb 2020 10:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286334 The Third Member, concurring with the Judicial Member, held that the fee under section 234E of the Income Tax Act could only be imposed for delays in filing TDS statements after 1st June 2015. Consequently, the appeals were allowed for statistical purposes, indicating that the fee could not be charged for periods preceding the specified date. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286334