https://www.taxtmi.com/caselaws?id=286321 The appeals challenged the levy of fee under section 234E of the Income Tax Act for late filing of quarterly e-TDS returns. The CIT(A) upheld the levy, citing judicial precedents. However, the ITAT, following a previous decision, ruled that without an enabling provision in section 200A before a specific date, adjustments for late fees under section 234E cannot be made. Consequently, the late filing fees were directed to be deleted, and the appeals were allowed. This case underscores the importance of enabling provisions in the Income Tax Act for the imposition of penalties. en-us Thu, 23 Mar 2017 00:00:00 +0530 Fri, 21 Feb 2020 10:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286321 The appeals challenged the levy of fee under section 234E of the Income Tax Act for late filing of quarterly e-TDS returns. The CIT(A) upheld the levy, citing judicial precedents. However, the ITAT, following a previous decision, ruled that without an enabling provision in section 200A before a specific date, adjustments for late fees under section 234E cannot be made. Consequently, the late filing fees were directed to be deleted, and the appeals were allowed. This case underscores the importance of enabling provisions in the Income Tax Act for the imposition of penalties. Case-Laws Income Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286321