Invalidity of Late Filing Fees before 01.06.2015 (Section 234E)

Motor Magic Auto Zone Vs ACIT (ITAT Delhi)

Considering the precedents set by the Honorable High Court and the Co-ordinate Benches of the Tribunal, it has been established that the imposition of late filing fees under Section 234E before the period of 01.06.2015 is not valid. Therefore, the ITAT Delhi in the case of Motor Magic Auto Zone Vs ACIT has instructed the Assessing Officer (AO) to delete the same.

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