https://www.taxtmi.com/caselaws?id=396190 The Tribunal dismissed all six appeals of the assessee challenging the penalty levied under Section 234E of the Income Tax Act for delay in filing TDS returns. The Tribunal upheld the levy of penalty, emphasizing the mandatory nature of the late fee under Section 234E, stating that it cannot be waived based on reasonable cause. The Tribunal found no error in the Assessing Officer's order under Section 154 and upheld the adjustments made for the late fee under Section 234E. en-us Fri, 19 Jun 2020 00:00:00 +0530 Tue, 23 Jun 2020 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396190 The Tribunal dismissed all six appeals of the assessee challenging the penalty levied under Section 234E of the Income Tax Act for delay in filing TDS returns. The Tribunal upheld the levy of penalty, emphasizing the mandatory nature of the late fee under Section 234E, stating that it cannot be waived based on reasonable cause. The Tribunal found no error in the Assessing Officer's order under Section 154 and upheld the adjustments made for the late fee under Section 234E. Case-Laws Income Tax Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396190