https://www.taxtmi.com/caselaws?id=335225 The Tribunal held that the Assessing Officer could not charge fees under section 234E for TDS statements filed before 01.06.2015. The amendment to section 200A(1)(c) was deemed prospective, not retrospective. Consequently, the intimation charging fees under section 234E was invalid, and the demands were deleted. The assessee's appeals were allowed, with the order pronounced on 30th September 2016. en-us Thu, 29 Sep 2016 00:00:00 +0530 Mon, 28 Nov 2016 12:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335225 The Tribunal held that the Assessing Officer could not charge fees under section 234E for TDS statements filed before 01.06.2015. The amendment to section 200A(1)(c) was deemed prospective, not retrospective. Consequently, the intimation charging fees under section 234E was invalid, and the demands were deleted. The assessee's appeals were allowed, with the order pronounced on 30th September 2016. Case-Laws Income Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335225