https://www.taxtmi.com/caselaws?id=400293 The tribunal admitted the belated appeals for adjudication on merits, condoning the 255-day delay attributed to a reasonable cause. Regarding the fee charged under section 234E of the Act for late filing of TDS statements, the tribunal held that prior to 01.06.2015, section 200A did not empower fee imposition under section 234E. Citing judicial precedents and consistent tribunal decisions, the tribunal directed the Assessing Officer not to levy fees under section 234E for periods preceding 01.06.2015, aligning with the Karnataka High Court's stance. en-us Thu, 22 Oct 2020 00:00:00 +0530 Tue, 03 Nov 2020 11:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400293 The tribunal admitted the belated appeals for adjudication on merits, condoning the 255-day delay attributed to a reasonable cause. Regarding the fee charged under section 234E of the Act for late filing of TDS statements, the tribunal held that prior to 01.06.2015, section 200A did not empower fee imposition under section 234E. Citing judicial precedents and consistent tribunal decisions, the tribunal directed the Assessing Officer not to levy fees under section 234E for periods preceding 01.06.2015, aligning with the Karnataka High Court's stance. Case-Laws Income Tax Thu, 22 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400293