The appeals are partly allowed to the aforesaid extent
Bench: Shri George George Kshri Laxmi Prasad Sahu
u/s 234E for belatedly filing the TDS return. The Act has been amended from 01/06/2015 and prior to this period, levy of fee was in the statute book, therefore, the assessee is not ITA Nos.882-890/Bang/2023 Page 11 of 17 liable for the period till 01/06/2015 and the issue is squarely covered in favour of the assessee by the decision