https://www.taxtmi.com/caselaws?id=399644 The Tribunal allowed the appeals of the assessee, directing the deletion of late fees levied under section 234E for returns processed before 1.6.2015. It confirmed that the appellant was eligible for relief as the returns were processed prior to the effective date of the amendment empowering the authorities to charge late fees under section 234E. The order provided necessary relief by allowing the appeals and directing the authorities to verify and delete any fees charged for delays before 1.6.2015. en-us Tue, 13 Oct 2020 00:00:00 +0530 Wed, 14 Oct 2020 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399644 The Tribunal allowed the appeals of the assessee, directing the deletion of late fees levied under section 234E for returns processed before 1.6.2015. It confirmed that the appellant was eligible for relief as the returns were processed prior to the effective date of the amendment empowering the authorities to charge late fees under section 234E. The order provided necessary relief by allowing the appeals and directing the authorities to verify and delete any fees charged for delays before 1.6.2015. Case-Laws Income Tax Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399644