https://www.taxtmi.com/caselaws?id=306488 The tribunal allowed the appeals filed by the assessee, directing the deletion of late fees charged under section 234E for the processing of quarterly TDS returns filed for the financial year 2013-14. The decision was based on the absence of enabling provisions prior to 01.06.2015, following precedents set by the Karnataka and Kerala High Courts. en-us Thu, 24 Feb 2022 00:00:00 +0530 Fri, 03 Feb 2023 06:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306488 The tribunal allowed the appeals filed by the assessee, directing the deletion of late fees charged under section 234E for the processing of quarterly TDS returns filed for the financial year 2013-14. The decision was based on the absence of enabling provisions prior to 01.06.2015, following precedents set by the Karnataka and Kerala High Courts. Case-Laws Income Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306488