https://www.taxtmi.com/caselaws?id=304549 The Tribunal held that the Revenue authorities were not justified in levying late fees under Section 234E of the Income Tax Act for TDS statements processed under Section 200A before 01.06.2015. The Tribunal reversed the findings of the CIT(A) in all 165 appeals and directed the Revenue to delete the levy of fees under Section 234E. All 165 appeals by the assessees were allowed, with the final judgment pronounced on 20.02.2020. en-us Thu, 20 Feb 2020 00:00:00 +0530 Tue, 04 Oct 2022 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304549 The Tribunal held that the Revenue authorities were not justified in levying late fees under Section 234E of the Income Tax Act for TDS statements processed under Section 200A before 01.06.2015. The Tribunal reversed the findings of the CIT(A) in all 165 appeals and directed the Revenue to delete the levy of fees under Section 234E. All 165 appeals by the assessees were allowed, with the final judgment pronounced on 20.02.2020. Case-Laws Income Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304549