https://www.taxtmi.com/caselaws?id=337964 The Tribunal held that the Assessing Officer lacked the authority to levy fees under section 234E for TDS returns filed before 01.06.2015. Consequently, intimations including such fees were deemed invalid. The demands raised through these fees were deleted, and all appeals by the assessee were allowed. The Tribunal emphasized that the power to impose fees under section 234E while processing TDS returns was only effective from 01.06.2015, making any pre-amendment levies impermissible. en-us Fri, 13 Jan 2017 00:00:00 +0530 Mon, 03 Apr 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337964 The Tribunal held that the Assessing Officer lacked the authority to levy fees under section 234E for TDS returns filed before 01.06.2015. Consequently, intimations including such fees were deemed invalid. The demands raised through these fees were deleted, and all appeals by the assessee were allowed. The Tribunal emphasized that the power to impose fees under section 234E while processing TDS returns was only effective from 01.06.2015, making any pre-amendment levies impermissible. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337964