https://www.taxtmi.com/caselaws?id=437258 The Tribunal allowed the Assessee's appeal, holding that late fee cannot be levied under section 234E of the Income Tax Act for delayed filing of TDS returns before 1st June 2015. The Tribunal followed the judgment of the Karnataka High Court, emphasizing the principle of favoring the Assessee in case of conflicting views among different High Courts. Consequently, the late fees imposed by the Assessing Officer and upheld by the Commissioner were deleted. en-us Thu, 27 Apr 2023 00:00:00 +0530 Mon, 01 May 2023 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437258 The Tribunal allowed the Assessee's appeal, holding that late fee cannot be levied under section 234E of the Income Tax Act for delayed filing of TDS returns before 1st June 2015. The Tribunal followed the judgment of the Karnataka High Court, emphasizing the principle of favoring the Assessee in case of conflicting views among different High Courts. Consequently, the late fees imposed by the Assessing Officer and upheld by the Commissioner were deleted. Case-Laws Income Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437258