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2023 (5) TMI 159 - AT - Income TaxLate fee u/s 234E levied for F.Y. 2014-15 - intimation u/s 200A - HELD THAT:- Respectfully following the above decision of MEDICAL SUPERINTENDENT RURAL HOSPITAL DODI BK AND JUNAGADE HEALTHCARE PVT. LTD [2018 (10) TMI 1587 - ITAT PUNE], we hold that levy of late fee u/s. 234E of the Act for Q-4 of F.Y. 2014-15 is bad in law as it is prior to 01/06/2015. Therefore, the Assessing Officer is directed to delete the said late fee. Accordingly, the appeals of the assessee are allowed.
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