https://www.taxtmi.com/caselaws?id=427405 The Tribunal reversed the order of the CIT(A) and canceled the fee levied under section 234E of the Income Tax Act for Assessment Year 2013-14, citing the insertion of enabling clause (c) in section 200A from 01.06.2015. The Tribunal noted that no late fee could be charged for TDS statements filed up to 31.03.2015, referencing relevant judgments. The decision was pronounced on 01.09.2022, overturning the imposition of late fees upheld by the lower authorities. en-us Thu, 01 Sep 2022 00:00:00 +0530 Wed, 07 Sep 2022 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427405 The Tribunal reversed the order of the CIT(A) and canceled the fee levied under section 234E of the Income Tax Act for Assessment Year 2013-14, citing the insertion of enabling clause (c) in section 200A from 01.06.2015. The Tribunal noted that no late fee could be charged for TDS statements filed up to 31.03.2015, referencing relevant judgments. The decision was pronounced on 01.09.2022, overturning the imposition of late fees upheld by the lower authorities. Case-Laws Income Tax Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427405