https://www.taxtmi.com/caselaws?id=752042 The ITAT Amritsar ruled in favor of the assessee regarding levy of late fees under section 234E for TDS statements filed beyond due date. The tribunal held that enabling clause (c) was inserted in section 200A effective from 01.06.2015, and prior to this date, there was no provision for raising demand for late fees under section 234E through section 200A. Following precedents from ITAT Agra and Karnataka HC, the tribunal concluded that late fees under section 234E cannot be imposed for TDS returns filed late under section 200A for periods prior to 31.03.2015, and deleted the demand. en-us Tue, 30 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752042 The ITAT Amritsar ruled in favor of the assessee regarding levy of late fees under section 234E for TDS statements filed beyond due date. The tribunal held that enabling clause (c) was inserted in section 200A effective from 01.06.2015, and prior to this date, there was no provision for raising demand for late fees under section 234E through section 200A. Following precedents from ITAT Agra and Karnataka HC, the tribunal concluded that late fees under section 234E cannot be imposed for TDS returns filed late under section 200A for periods prior to 31.03.2015, and deleted the demand. Case-Laws Income Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752042