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2018 (7) TMI 819 - ITAT COCHINLate filing fee under Section 234E - delay in furnishing the TDS statement to the Department - Held that:- There cannot be levy of late fee u/s. 234E for the period prior to 01/06/2015, we are inclined to delete the levy of late fee u/s. 234E of the Act in all the cases. See Little Servants of Divine Providence Charitable Trust vs. ITO(TDS) reported in 2016 (9) TMI 960 – ITAT, Cochin) and Fatheraj Singhvi & Ors. Vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT]
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