Appellate authorities rule Section 234E late fee for pre-June 2015 TDS statement delays unsustainable. https://www.taxtmi.com/highlights?id=62347 Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate Authorities confirming the late fee levied by the AO u/s 200A read with section 234E in all the cases wherein the defaults were prior to 01 .06.2015 is not sustainable in the eyes of law. - AT en-us Tue, 08 Mar 2022 11:40:44 +0530 Tue, 08 Mar 2022 11:40:44 +0530 TaxTMI RSS Generator Appellate authorities rule Section 234E late fee for pre-June 2015 TDS statement delays unsustainable. https://www.taxtmi.com/highlights?id=62347 Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate Authorities confirming the late fee levied by the AO u/s 200A read with section 234E in all the cases wherein the defaults were prior to 01 .06.2015 is not sustainable in the eyes of law. - AT Highlights Income Tax Tue, 08 Mar 2022 11:40:44 +0530 https://www.taxtmi.com/highlights?id=62347