https://www.taxtmi.com/caselaws?id=303688 The Appellate Tribunal allowed all 22 appeals by the assessee challenging late fee charges for delayed TDS filings for assessment years 2013-14 to 2015-16. The Tribunal held that the fee demand under section 234E was unauthorized for TDS deducted before 01.06.2015, citing a judgment by the Karnataka High Court. Ruling in favor of the assessee, the Tribunal emphasized the non-retrospective nature of the provisions, overturning the Commissioner of Income Tax (Appeals) decision and allowing the appeals based on lack of legal authority for the fee demand. en-us Thu, 01 Jul 2021 00:00:00 +0530 Fri, 05 Aug 2022 20:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303688 The Appellate Tribunal allowed all 22 appeals by the assessee challenging late fee charges for delayed TDS filings for assessment years 2013-14 to 2015-16. The Tribunal held that the fee demand under section 234E was unauthorized for TDS deducted before 01.06.2015, citing a judgment by the Karnataka High Court. Ruling in favor of the assessee, the Tribunal emphasized the non-retrospective nature of the provisions, overturning the Commissioner of Income Tax (Appeals) decision and allowing the appeals based on lack of legal authority for the fee demand. Case-Laws Income Tax Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303688