https://www.taxtmi.com/caselaws?id=420237 The Tribunal allowed all appeals, overturning the CIT(A)'s decision to uphold the levy of fees under Section 234E of the Income Tax Act, 1961. Relying on precedent and interpreting the statute, the Tribunal concluded that no late fee could be imposed for TDS statements filed up to 31.03.2015. Citing conflicting decisions, the Tribunal favored the assessee and canceled the fee, following the principle of upholding decisions in favor of the assessee in such instances. en-us Tue, 22 Mar 2022 00:00:00 +0530 Tue, 29 Mar 2022 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420237 The Tribunal allowed all appeals, overturning the CIT(A)'s decision to uphold the levy of fees under Section 234E of the Income Tax Act, 1961. Relying on precedent and interpreting the statute, the Tribunal concluded that no late fee could be imposed for TDS statements filed up to 31.03.2015. Citing conflicting decisions, the Tribunal favored the assessee and canceled the fee, following the principle of upholding decisions in favor of the assessee in such instances. Case-Laws Income Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420237