https://www.taxtmi.com/caselaws?id=398029 The Tribunal held that the CIT(A) erred in confirming the late filing fee under Section 234E for TDS statements filed before 01.06.2015. The appeals were allowed, directing the deletion of late filing fees and interest levied under Sections 234E and 220(2). The Tribunal emphasized following the principle favoring the assessee in cases of conflicting High Court decisions. en-us Mon, 31 Aug 2020 00:00:00 +0530 Fri, 04 Sep 2020 18:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398029 The Tribunal held that the CIT(A) erred in confirming the late filing fee under Section 234E for TDS statements filed before 01.06.2015. The appeals were allowed, directing the deletion of late filing fees and interest levied under Sections 234E and 220(2). The Tribunal emphasized following the principle favoring the assessee in cases of conflicting High Court decisions. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398029