https://www.taxtmi.com/caselaws?id=464876 ITAT Raipur allowed the assessee's appeal, deleting late filing fees levied u/s 234E for delayed filing of TDS returns in Form 24Q for Q1, Q2 and Q4 of FY 2013-14. The Tribunal held that for periods prior to 01.06.2015, when the enabling amendment in s.200A came into effect, no fee u/s 234E could be levied during processing of TDS statements. Consequently, the late filing fees charged by the AO were unsustainable and were set aside in entirety. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 19 Nov 2025 20:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464876 ITAT Raipur allowed the assessee's appeal, deleting late filing fees levied u/s 234E for delayed filing of TDS returns in Form 24Q for Q1, Q2 and Q4 of FY 2013-14. The Tribunal held that for periods prior to 01.06.2015, when the enabling amendment in s.200A came into effect, no fee u/s 234E could be levied during processing of TDS statements. Consequently, the late filing fees charged by the AO were unsustainable and were set aside in entirety. Case-Laws Income Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464876