Court Rules Late Fee u/s 234E Unjust; Orders Deletion Due to Conflicting Non-Jurisdictional Decision, Supports Taxpayer Appeal.

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....Levy of late fee u/s. 234E - Fee for default in furnishing statements - delay in filing statement of TDS within the prescribed time - Relief should not be refused to the taxpayer merely because there was a conflicting decision of a non-jurisdictional high court - we are of the view that the levy of interest u/s.234E of the Act in the present case cannot be sustained and the same is directed to be deleted and the appeals of the Assessee are allowed. - AT....