https://www.taxtmi.com/caselaws?id=437599 The tribunal allowed all four appeals by different assessees challenging the levy of late filing fees under section 234E for default in furnishing TDS statements before the enabling provision came into force in 2015. The tribunal found that the fees levied prior to the provision were unsustainable and deleted the levy, as the initial TDS statements were filed before the deadline. en-us Wed, 05 Apr 2023 00:00:00 +0530 Tue, 09 May 2023 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437599 The tribunal allowed all four appeals by different assessees challenging the levy of late filing fees under section 234E for default in furnishing TDS statements before the enabling provision came into force in 2015. The tribunal found that the fees levied prior to the provision were unsustainable and deleted the levy, as the initial TDS statements were filed before the deadline. Case-Laws Income Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437599