https://www.taxtmi.com/caselaws?id=401066 The ITAT concluded that the Revenue authorities lacked the authority to levy fees under Section 234E of the Income Tax Act for TDS returns processed before the amendment effective from 01-06-2015. The Tribunal directed the deletion of such fees for periods prior to this date, confirming fees only for defaults occurring from 01-06-2015 onwards. All six appeals were allowed, providing relief to the assessee. en-us Tue, 24 Nov 2020 00:00:00 +0530 Mon, 04 Nov 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401066 The ITAT concluded that the Revenue authorities lacked the authority to levy fees under Section 234E of the Income Tax Act for TDS returns processed before the amendment effective from 01-06-2015. The Tribunal directed the deletion of such fees for periods prior to this date, confirming fees only for defaults occurring from 01-06-2015 onwards. All six appeals were allowed, providing relief to the assessee. Case-Laws Income Tax Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401066