https://www.taxtmi.com/caselaws?id=423419 The tribunal dismissed the appeal challenging the levy of late filing fees under section 234E of the Income Tax Act for the assessment year 2012-13. The decision was based on a Gujarat High Court judgment affirming the standalone applicability of section 234E, allowing for the imposition of fees without the need for a machinery provision like section 200A. The tribunal emphasized that section 234E can be enforced independently, irrespective of the reason for the delay in filing TDS returns, thereby upholding the fees and interest imposed despite the absence of revenue loss or adverse consequences. en-us Mon, 30 May 2022 00:00:00 +0530 Tue, 07 Jun 2022 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423419 The tribunal dismissed the appeal challenging the levy of late filing fees under section 234E of the Income Tax Act for the assessment year 2012-13. The decision was based on a Gujarat High Court judgment affirming the standalone applicability of section 234E, allowing for the imposition of fees without the need for a machinery provision like section 200A. The tribunal emphasized that section 234E can be enforced independently, irrespective of the reason for the delay in filing TDS returns, thereby upholding the fees and interest imposed despite the absence of revenue loss or adverse consequences. Case-Laws Income Tax Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423419