Late Fee Under Section 234E Not Applicable Before 01/06/2015: ITAT Pune

Dadasaheb Vittalrao Urhe Vs ITO (ITAT Pune)

In a significant ruling affecting numerous assessees, the Income Tax Appellate Tribunal (ITAT), Pune Bench, has clarified the applicability of late fees under Section 234E of the Income Tax Act, 1961. The Tribunal, in a batch of 24 appeals filed by Dadasaheb Vittalrao Urhe, an individual proprietor, held that such fees cannot be levied for delays in furnishing TDS statements for periods prior to June 1, 2015, due to the absence of an enabling provision in the Act.

The appeals challenged orders from the National Faceless Appeal Cent

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