https://www.taxtmi.com/caselaws?id=299364 The appeals against the orders passed by Ld. CIT(A) regarding the imposition of late fees for delays in filing TDS statements were allowed. It was held that late fees could not be imposed for periods before the amendment introduced by the Finance Act, 2015, effective from 1st June 2015. The judgments referred to established that the late fee provisions under section 234E applied only after the said date, and demands for fees before that were not valid. Consequently, the late fees imposed were deemed inapplicable for the period before the amendment, leading to the deletion of the fees. en-us Tue, 17 Dec 2019 00:00:00 +0530 Sat, 11 Dec 2021 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299364 The appeals against the orders passed by Ld. CIT(A) regarding the imposition of late fees for delays in filing TDS statements were allowed. It was held that late fees could not be imposed for periods before the amendment introduced by the Finance Act, 2015, effective from 1st June 2015. The judgments referred to established that the late fee provisions under section 234E applied only after the said date, and demands for fees before that were not valid. Consequently, the late fees imposed were deemed inapplicable for the period before the amendment, leading to the deletion of the fees. Case-Laws Income Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299364