https://www.taxtmi.com/caselaws?id=303751 The Appellate Tribunal held that late fees could not be imposed on the assessee for quarters in assessment year 2015-16 under section 234E as the provision came into effect after the assessee had filed quarterly TDS statements for the relevant financial year. The Tribunal set aside the order imposing late fees and deleted the late fees levied on the assessee for each quarter. The appeals of the assessee were allowed, and the order was pronounced on 10/10/2018. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 09 Aug 2022 20:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303751 The Appellate Tribunal held that late fees could not be imposed on the assessee for quarters in assessment year 2015-16 under section 234E as the provision came into effect after the assessee had filed quarterly TDS statements for the relevant financial year. The Tribunal set aside the order imposing late fees and deleted the late fees levied on the assessee for each quarter. The appeals of the assessee were allowed, and the order was pronounced on 10/10/2018. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303751