https://www.taxtmi.com/caselaws?id=304537 The Appellate Tribunal ITAT Indore allowed 10 appeals in favor of the assessees, ruling that Revenue authorities were incorrect in levying late fees under section 234E of the Income Tax Act while processing TDS statements under section 200A before the 2015 amendment. The Tribunal held that the authorities erred in confirming the late fees and directed the Revenue to delete the levy in all cases, citing precedents and the absence of enabling provisions for such fees before the 2015 amendment. en-us Tue, 14 Jul 2020 00:00:00 +0530 Sun, 02 Oct 2022 19:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304537 The Appellate Tribunal ITAT Indore allowed 10 appeals in favor of the assessees, ruling that Revenue authorities were incorrect in levying late fees under section 234E of the Income Tax Act while processing TDS statements under section 200A before the 2015 amendment. The Tribunal held that the authorities erred in confirming the late fees and directed the Revenue to delete the levy in all cases, citing precedents and the absence of enabling provisions for such fees before the 2015 amendment. Case-Laws Income Tax Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304537