https://www.taxtmi.com/caselaws?id=762880 The ITAT Pune held that late fee under section 234E cannot be imposed for periods prior to 01.06.2015. The assessee was charged late fee and interest under sections 234E and 220(2) respectively for late filing of quarterly TDS returns for Q3 of FY 2012-13. While the CIT(A) upheld the levy citing mandatory provisions under Finance Act 2012, the ITAT followed the coordinate bench precedent in Dhairya sheel Pralhad Pawar case. The tribunal directed the AO/CPC-TDS to delete the late fee under section 234E and consequential interest under section 220(2). The assessee's appeal was allowed. en-us Thu, 05 Dec 2024 00:00:00 +0530 Mon, 09 Dec 2024 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762880 The ITAT Pune held that late fee under section 234E cannot be imposed for periods prior to 01.06.2015. The assessee was charged late fee and interest under sections 234E and 220(2) respectively for late filing of quarterly TDS returns for Q3 of FY 2012-13. While the CIT(A) upheld the levy citing mandatory provisions under Finance Act 2012, the ITAT followed the coordinate bench precedent in Dhairya sheel Pralhad Pawar case. The tribunal directed the AO/CPC-TDS to delete the late fee under section 234E and consequential interest under section 220(2). The assessee's appeal was allowed. Case-Laws Income Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762880