https://www.taxtmi.com/caselaws?id=783972 The dominant issue was whether late fee under s. 234E could be levied for delay in filing TDS statements for a period prior to 01.06.2015 while processing under s. 143(1). Applying its earlier decision, the ITAT held that, before 01.06.2015, the processing provisions did not permit imposition of s. 234E fee through an intimation under s. 143(1); accordingly, any such levy was without authority of law. The appeal was allowed and the late fee was deleted. en-us Fri, 19 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783972 The dominant issue was whether late fee under s. 234E could be levied for delay in filing TDS statements for a period prior to 01.06.2015 while processing under s. 143(1). Applying its earlier decision, the ITAT held that, before 01.06.2015, the processing provisions did not permit imposition of s. 234E fee through an intimation under s. 143(1); accordingly, any such levy was without authority of law. The appeal was allowed and the late fee was deleted. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783972