https://www.taxtmi.com/caselaws?id=394350 The Tribunal allowed all appeals by the assessee, holding that the Commissioner of Income Tax (Appeals) exceeded jurisdiction by declaring TDS returns as non est due to non-payment of fees under Section 234E. The Tribunal deemed such a declaration unsupported by the law and directed the deletion of the order. Additionally, the Tribunal ruled that the levy of fees under Section 234E for periods preceding 1.6.2015 was invalid, in line with the Karnataka High Court's decision. The judgment was issued on January 22, 2020. en-us Wed, 22 Jan 2020 00:00:00 +0530 Thu, 09 Apr 2020 13:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394350 The Tribunal allowed all appeals by the assessee, holding that the Commissioner of Income Tax (Appeals) exceeded jurisdiction by declaring TDS returns as non est due to non-payment of fees under Section 234E. The Tribunal deemed such a declaration unsupported by the law and directed the deletion of the order. Additionally, the Tribunal ruled that the levy of fees under Section 234E for periods preceding 1.6.2015 was invalid, in line with the Karnataka High Court's decision. The judgment was issued on January 22, 2020. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394350