https://www.taxtmi.com/caselaws?id=425232 The Tribunal allowed the appeal in ITA No.1172/PUN/2018 for A.Y. 2016-17, directing the deletion of the late fee levied under Section 234E for the first quarter of the financial year 2015-16. The Tribunal upheld the late fee levied for subsequent quarters of the financial years 2015-16 and 2016-17 in appeals ITA Nos.1173 to 1176/PUN/2018, stating that the delay in filing TDS statements automatically attracted the late fee. The Tribunal's decision was issued on June 30, 2022. en-us Thu, 30 Jun 2022 00:00:00 +0530 Mon, 18 Jul 2022 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425232 The Tribunal allowed the appeal in ITA No.1172/PUN/2018 for A.Y. 2016-17, directing the deletion of the late fee levied under Section 234E for the first quarter of the financial year 2015-16. The Tribunal upheld the late fee levied for subsequent quarters of the financial years 2015-16 and 2016-17 in appeals ITA Nos.1173 to 1176/PUN/2018, stating that the delay in filing TDS statements automatically attracted the late fee. The Tribunal's decision was issued on June 30, 2022. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425232