https://www.taxtmi.com/caselaws?id=297610 Late filing fees under Sec. 234E for A.Y. 2014-15 were set aside by the ITAT, Mumbai, as pre-01.06.2015 fees were deemed invalid. For A.Y. 2015-16, the ITAT deleted the late filing fees based on the precedent set in the previous year's judgment. The appeal for A.Y. 2016-17 was dismissed as the late filing fees were not contested post-01.06.2015. The judgments highlighted the inconsistency of levying fees under Sec. 234E before 01.06.2015, in line with legal precedents and statutory provisions. en-us Fri, 29 Nov 2019 00:00:00 +0530 Tue, 14 Sep 2021 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297610 Late filing fees under Sec. 234E for A.Y. 2014-15 were set aside by the ITAT, Mumbai, as pre-01.06.2015 fees were deemed invalid. For A.Y. 2015-16, the ITAT deleted the late filing fees based on the precedent set in the previous year's judgment. The appeal for A.Y. 2016-17 was dismissed as the late filing fees were not contested post-01.06.2015. The judgments highlighted the inconsistency of levying fees under Sec. 234E before 01.06.2015, in line with legal precedents and statutory provisions. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297610