https://www.taxtmi.com/caselaws?id=430423 The Tribunal allowed the appeals for the assessment years 2014-15 and 2015-16, directing the deletion of the late fee levied under Section 234E for TDS returns filed before 01/06/2015 but processed after this date. For the assessment year 2016-17, the Tribunal upheld the levy of late fee, as the returns were filed and processed after the effective date of the amendment. en-us Wed, 16 Nov 2022 00:00:00 +0530 Fri, 18 Nov 2022 10:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430423 The Tribunal allowed the appeals for the assessment years 2014-15 and 2015-16, directing the deletion of the late fee levied under Section 234E for TDS returns filed before 01/06/2015 but processed after this date. For the assessment year 2016-17, the Tribunal upheld the levy of late fee, as the returns were filed and processed after the effective date of the amendment. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430423