https://www.taxtmi.com/caselaws?id=307393 The ITAT Hyderabad ruled in favor of the appellant, holding that the Assessing Officer should not have charged the late filing fee under Section 234E of the Income Tax Act for the period before 1.6.2015. The demand for the fee was deemed invalid and deleted for the prior period of assessment years 2013-14 to 2015-16. This decision established a precedent emphasizing the importance of legal amendments and precedents in determining the validity of charges imposed by tax authorities, ultimately resulting in a favorable outcome for the appellant. en-us Wed, 17 Mar 2021 00:00:00 +0530 Mon, 10 Apr 2023 22:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307393 The ITAT Hyderabad ruled in favor of the appellant, holding that the Assessing Officer should not have charged the late filing fee under Section 234E of the Income Tax Act for the period before 1.6.2015. The demand for the fee was deemed invalid and deleted for the prior period of assessment years 2013-14 to 2015-16. This decision established a precedent emphasizing the importance of legal amendments and precedents in determining the validity of charges imposed by tax authorities, ultimately resulting in a favorable outcome for the appellant. Case-Laws Income Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307393