https://www.taxtmi.com/caselaws?id=395003 The Tribunal allowed the appeals for FY 2013-2014 and FY 2014-2015, directing the deletion of late filing fees under Section 234E as the AO lacked authority before 01.06.2015. However, for FY 2015-2016 (3rd and 4th quarters), late fees were upheld post-amendment. The final order allowed appeals in ITA Nos. 440 to 447/CTK/2019 and dismissed appeals in ITA Nos. 448 & 449/CTK/2019, pronounced on 25/02/2020. en-us Tue, 25 Feb 2020 00:00:00 +0530 Thu, 30 Apr 2020 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395003 The Tribunal allowed the appeals for FY 2013-2014 and FY 2014-2015, directing the deletion of late filing fees under Section 234E as the AO lacked authority before 01.06.2015. However, for FY 2015-2016 (3rd and 4th quarters), late fees were upheld post-amendment. The final order allowed appeals in ITA Nos. 440 to 447/CTK/2019 and dismissed appeals in ITA Nos. 448 & 449/CTK/2019, pronounced on 25/02/2020. Case-Laws Income Tax Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395003