https://www.taxtmi.com/caselaws?id=781775 ITAT Raipur allowed the assessee's appeals concerning levy of fees under s.234E for belated filing of TDS statements for A.Y. 2014-15. Relying on the Karnataka HC decision in Sri Fatheraj Singhvi v. UOI, the Tribunal held that, prior to 01.06.2015, there was no enabling mechanism with the department to levy late filing fees under s.234E through intimation under s.200A. Accordingly, the AO (TDS/CPC), Ghaziabad was directed to delete the late fees for all relevant quarters. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781775 ITAT Raipur allowed the assessee's appeals concerning levy of fees under s.234E for belated filing of TDS statements for A.Y. 2014-15. Relying on the Karnataka HC decision in Sri Fatheraj Singhvi v. UOI, the Tribunal held that, prior to 01.06.2015, there was no enabling mechanism with the department to levy late filing fees under s.234E through intimation under s.200A. Accordingly, the AO (TDS/CPC), Ghaziabad was directed to delete the late fees for all relevant quarters. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781775