Mass Relief on 234E Fees: ITAT Deletes Levy for Pre-01.06.2015 Period

Vandana Abhay Tated Vs ITO (ITAT Pune) In this batch of 10 appeals, the issue was levy of late filing fees u/s 234E on delayed TDS returns for AYs 2013-14 to 2015-16. The CPC had imposed such fees while processing returns u/s 200A, which was upheld by CIT(A). The ITAT reiterated that although Section 234E existed, the machinery provision under Section 200A to levy such fees was introduced only w.e.f. 01.06.2015. Hence, for returns processed prior to this date (as evidenced in the table on page 4 showing processing dates before 01.06.2015), no such fee could be legally imposed. Relying on consi...