https://www.taxtmi.com/caselaws?id=290085 The Tribunal allowed all appeals, setting aside late fee under section 234E for financial years 2012-13 and 2013-14. Relying on judicial precedents, including a Karnataka High Court ruling, the Tribunal held that late fee could only be charged from 1.6.2015 onwards. The decision emphasized that the Assessing Officer could not levy the fee before this date. The Tribunal quashed the late fee intimation and deleted the levied fee, finding section 234E provisions inapplicable for the years in question. en-us Tue, 31 Oct 2017 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290085 The Tribunal allowed all appeals, setting aside late fee under section 234E for financial years 2012-13 and 2013-14. Relying on judicial precedents, including a Karnataka High Court ruling, the Tribunal held that late fee could only be charged from 1.6.2015 onwards. The decision emphasized that the Assessing Officer could not levy the fee before this date. The Tribunal quashed the late fee intimation and deleted the levied fee, finding section 234E provisions inapplicable for the years in question. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290085