https://www.taxtmi.com/caselaws?id=297607 The appellate tribunal allowed the appeal of the assessee, overturning the CIT(A)'s decision to confirm the demand of late filing fees under section 234E of the Act. Relying on legal interpretations and precedents, including the Karnataka High Court ruling in Fatheraj Singhvi Vs. Union of India, the tribunal held that no late fee should be imposed for TDS returns filed before June 1, 2015. Consequently, the tribunal directed the AO to delete the late filing fee demand, emphasizing the significance of legal interpretations and precedents in tax law penalties. en-us Mon, 11 Feb 2019 00:00:00 +0530 Tue, 14 Sep 2021 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297607 The appellate tribunal allowed the appeal of the assessee, overturning the CIT(A)'s decision to confirm the demand of late filing fees under section 234E of the Act. Relying on legal interpretations and precedents, including the Karnataka High Court ruling in Fatheraj Singhvi Vs. Union of India, the tribunal held that no late fee should be imposed for TDS returns filed before June 1, 2015. Consequently, the tribunal directed the AO to delete the late filing fee demand, emphasizing the significance of legal interpretations and precedents in tax law penalties. Case-Laws Income Tax Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297607