https://www.taxtmi.com/caselaws?id=751525 The Tribunal allowed the appeal, ruling in favor of the appellant by deleting the late fee levied under section 234E of the Income Tax Act, 1961, for the delayed filing of E-TDS returns for the assessment year 2013-14. This decision was based on the jurisdictional High Court's precedent that such fees were not warranted for periods prior to 01.06.2015. en-us Tue, 16 Apr 2024 00:00:00 +0530 Wed, 17 Apr 2024 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751525 The Tribunal allowed the appeal, ruling in favor of the appellant by deleting the late fee levied under section 234E of the Income Tax Act, 1961, for the delayed filing of E-TDS returns for the assessment year 2013-14. This decision was based on the jurisdictional High Court's precedent that such fees were not warranted for periods prior to 01.06.2015. Case-Laws Income Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751525