Charging of late TDS statement filing fees prior to 01.06.2015 is untenable

District Marketing Officer Vs ITO (ITAT Raipur) ITAT Raipur held that charging of late fees of delay in filing of TDS statement under section 234E of the Income Tax Act is effective only from 01.06.2015. Charging the same for period prior to 01.06.2015 is untenable in law. Facts- The assessee has made payment of vehicle hire charges in respect of vehicles used by the personnel of the assessee for various purposes however, at the time of making the payments or subsequently, the assessee has not deducted tax at source as required under the provisions of section 194-I or 194-C of the I.T. Act but...