https://www.taxtmi.com/caselaws?id=464085 ITAT PUNE-AT held that late fee under s.234E for F.Y.2012-13, levied where the TDS return was filed on 24.09.2013 (i.e., before 01.06.2015), is not sustainable. In view of conflicting decisions of various HCs and no binding decision of the jurisdictional HC, the bench followed precedents favorable to the assessee and concluded the levy of s.234E for the pre-01.06.2015 period is bad in law. The AO was directed to delete the s.234E charge and Grounds Nos.1 and 2 were allowed. en-us Tue, 26 Mar 2024 00:00:00 +0530 Sat, 04 Oct 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464085 ITAT PUNE-AT held that late fee under s.234E for F.Y.2012-13, levied where the TDS return was filed on 24.09.2013 (i.e., before 01.06.2015), is not sustainable. In view of conflicting decisions of various HCs and no binding decision of the jurisdictional HC, the bench followed precedents favorable to the assessee and concluded the levy of s.234E for the pre-01.06.2015 period is bad in law. The AO was directed to delete the s.234E charge and Grounds Nos.1 and 2 were allowed. Case-Laws Income Tax Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464085