https://www.taxtmi.com/caselaws?id=449311 ITAT Chandigarh held that fees under section 234E cannot be levied for TDS returns filed before 1.6.2015, even if processed after that date. The assessee filed TDS returns for Q2 and Q4 of FY 2013-14 on 3.01.2015 and 2.01.2015 respectively, which were processed on 1.01.2017. Since the returns were filed before 1.6.2015 and there was no continuing default after the effective date, the AO's jurisdiction under section 234E was prospective only. The levy of late filing fees was deleted and the assessee's appeal was allowed. en-us Wed, 07 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 07:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449311 ITAT Chandigarh held that fees under section 234E cannot be levied for TDS returns filed before 1.6.2015, even if processed after that date. The assessee filed TDS returns for Q2 and Q4 of FY 2013-14 on 3.01.2015 and 2.01.2015 respectively, which were processed on 1.01.2017. Since the returns were filed before 1.6.2015 and there was no continuing default after the effective date, the AO's jurisdiction under section 234E was prospective only. The levy of late filing fees was deleted and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449311