https://www.taxtmi.com/caselaws?id=299401 The Tribunal allowed the appeal, holding that the levy of fee under section 234E of the Income Tax Act amounting to Rs. 25,000 for late filing of TDS return was unsustainable before 1st June 2015. The Tribunal emphasized that the adjustment for such fees was beyond the scope of permissible adjustments under section 200A of the Act. Relying on precedent, the Tribunal directed the deletion of the fee, granting relief to the appellant and setting aside the CIT(A)'s order. en-us Fri, 31 Mar 2017 00:00:00 +0530 Tue, 14 Dec 2021 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299401 The Tribunal allowed the appeal, holding that the levy of fee under section 234E of the Income Tax Act amounting to Rs. 25,000 for late filing of TDS return was unsustainable before 1st June 2015. The Tribunal emphasized that the adjustment for such fees was beyond the scope of permissible adjustments under section 200A of the Act. Relying on precedent, the Tribunal directed the deletion of the fee, granting relief to the appellant and setting aside the CIT(A)'s order. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299401