https://www.taxtmi.com/caselaws?id=186943 The Tribunal held that fees under section 234E of the Income Tax Act could not be levied for periods before 01.06.2015 when processing TDS statements under section 200A. The Assessing Officer exceeded jurisdiction in imposing such fees without the amendment's applicability. Consequently, the intimation under section 200A was set aside, and the fees were deleted, granting relief to the assessee. The Tribunal emphasized the procedural aspect under section 200A rather than the constitutional validity of section 234E in this case. en-us Thu, 29 Oct 2015 00:00:00 +0530 Wed, 05 Oct 2016 10:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186943 The Tribunal held that fees under section 234E of the Income Tax Act could not be levied for periods before 01.06.2015 when processing TDS statements under section 200A. The Assessing Officer exceeded jurisdiction in imposing such fees without the amendment's applicability. Consequently, the intimation under section 200A was set aside, and the fees were deleted, granting relief to the assessee. The Tribunal emphasized the procedural aspect under section 200A rather than the constitutional validity of section 234E in this case. Case-Laws Income Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186943