https://www.taxtmi.com/caselaws?id=464064 ITAT held that fees under section 234E, as levied by the CPC and confirmed by the appellate authority, are valid but apply only from 1.6.2015 onward. The tribunal directed revenue authorities to verify each case and delete any 234E fee charged for delays occurring before 1.6.2015, while confirming fees attributable to defaults from 1.6.2015 forward. The decision follows similar precedent and requires adjustment of assessments where pre-1.6.2015 delays were penalized under section 234E. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 30 Sep 2025 20:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464064 ITAT held that fees under section 234E, as levied by the CPC and confirmed by the appellate authority, are valid but apply only from 1.6.2015 onward. The tribunal directed revenue authorities to verify each case and delete any 234E fee charged for delays occurring before 1.6.2015, while confirming fees attributable to defaults from 1.6.2015 forward. The decision follows similar precedent and requires adjustment of assessments where pre-1.6.2015 delays were penalized under section 234E. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464064