https://www.taxtmi.com/caselaws?id=406214 The Tribunal held that the Assessing Officer was not justified in charging late fees under section 234E for delayed quarterly TDS returns prior to 1st June 2015. The penalties and interest imposed for the assessment year 2015-16 were set aside, directing the Assessing Officer to recompute the TDS return in accordance with the law. The appeal was allowed, with the order pronounced on 22nd February 2021. en-us Mon, 22 Feb 2021 00:00:00 +0530 Fri, 09 Apr 2021 07:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406214 The Tribunal held that the Assessing Officer was not justified in charging late fees under section 234E for delayed quarterly TDS returns prior to 1st June 2015. The penalties and interest imposed for the assessment year 2015-16 were set aside, directing the Assessing Officer to recompute the TDS return in accordance with the law. The appeal was allowed, with the order pronounced on 22nd February 2021. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406214