Late Fee u/s 234E Deleted – Provision Not Applicable to TDS Periods Prior to 01.06.2015

A2Z Waste Management (Fatehpur) Limited Vs Deputy/ACIT (TDS) (ITAT Delhi) Late Fee u/s 234E Deleted – Provision Not Applicable to TDS Periods Prior to 01.06.2015 The Delhi ITAT allowed all five appeals of the assessee and deleted the late filing fee levied under Section 234E for TDS statements pertaining to periods prior to 01.06.2015. The Tribunal held that the levy of fee under Section 234E could not be enforced for earlier periods through processing under Section 200A, as the enabling amendment came into effect only from 01.06.2015. Relying on judicial precedents including Lingeswara Crea...