https://www.taxtmi.com/caselaws?id=335229 The Tribunal held that the Assessing Officer lacked the authority to charge fees under Section 234E while processing TDS returns under Section 200A before the Finance Act amendment of 2015. The amendment to Section 200A(1)(c) allowing such fees is prospective from 01.06.2015 and not retrospective. Appeals against intimation issued under Section 200A are deemed maintainable, leading to the reversal of the CIT(A)'s decision and allowing the assessee's appeals. en-us Fri, 30 Sep 2016 00:00:00 +0530 Mon, 28 Nov 2016 13:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335229 The Tribunal held that the Assessing Officer lacked the authority to charge fees under Section 234E while processing TDS returns under Section 200A before the Finance Act amendment of 2015. The amendment to Section 200A(1)(c) allowing such fees is prospective from 01.06.2015 and not retrospective. Appeals against intimation issued under Section 200A are deemed maintainable, leading to the reversal of the CIT(A)'s decision and allowing the assessee's appeals. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335229