https://www.taxtmi.com/caselaws?id=310645 The Tribunal concluded that the late fee under section 234E of the Income Tax Act could not be levied for quarterly TDS returns filed before 01.06.2015, due to the absence of an enabling provision in section 200A at that time. Following precedents set by the Karnataka HC and Kerala HC, the Tribunal directed the deletion of the late fee charged for the financial year 2014-15. Consequently, the appeal by the assessee was allowed, and the Assessing Officer was instructed to remove the late fee imposed under section 234E for that period. en-us Thu, 24 Feb 2022 00:00:00 +0530 Sat, 04 Nov 2023 09:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310645 The Tribunal concluded that the late fee under section 234E of the Income Tax Act could not be levied for quarterly TDS returns filed before 01.06.2015, due to the absence of an enabling provision in section 200A at that time. Following precedents set by the Karnataka HC and Kerala HC, the Tribunal directed the deletion of the late fee charged for the financial year 2014-15. Consequently, the appeal by the assessee was allowed, and the Assessing Officer was instructed to remove the late fee imposed under section 234E for that period. Case-Laws Income Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310645