Late Filing Fees u/s 234E Invalid for Delays Before 01.06.2015, Tribunal Rules on Assessing Officer's Authority.

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started from 01.06.2015 and did not extend to periods before that date. Therefore, the fees imposed on the Assessee for late filing of TDS returns prior to 01.06.2015 were invalid. .....

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