https://www.taxtmi.com/caselaws?id=292239 The Tribunal allowed the appeal, directing the deletion of the late filing fee under section 234E of the Income Tax Act. It concluded that the levy of fees was impermissible under section 200A before June 1, 2015, due to the absence of enabling provisions. The Tribunal's decision adhered to legal precedents and statutory amendments, providing relief to the appellant. en-us Fri, 31 Mar 2017 00:00:00 +0530 Wed, 13 Nov 2024 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292239 The Tribunal allowed the appeal, directing the deletion of the late filing fee under section 234E of the Income Tax Act. It concluded that the levy of fees was impermissible under section 200A before June 1, 2015, due to the absence of enabling provisions. The Tribunal's decision adhered to legal precedents and statutory amendments, providing relief to the appellant. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292239