https://www.taxtmi.com/caselaws?id=307389 The Tribunal ruled in favor of the assessee, directing the deletion of late filing fees under section 234E for TDS returns filed before 01/06/2015. It clarified that the inclusion of such fees in the intimation under section 200A of the Income Tax Act was impermissible prior to 01/06/2015. The decision highlighted the necessity to interpret statutes in favor of taxpayers when faced with conflicting judgments and emphasized that the power to levy fees under section 234E during the processing of TDS returns under section 200A only applied from 01/06/2015 onwards. en-us Thu, 29 Nov 2018 00:00:00 +0530 Mon, 10 Apr 2023 22:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307389 The Tribunal ruled in favor of the assessee, directing the deletion of late filing fees under section 234E for TDS returns filed before 01/06/2015. It clarified that the inclusion of such fees in the intimation under section 200A of the Income Tax Act was impermissible prior to 01/06/2015. The decision highlighted the necessity to interpret statutes in favor of taxpayers when faced with conflicting judgments and emphasized that the power to levy fees under section 234E during the processing of TDS returns under section 200A only applied from 01/06/2015 onwards. Case-Laws Income Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307389