https://www.taxtmi.com/caselaws?id=339157 The Tribunal allowed the appeals filed by the assessees, reversing the CIT(A) order. It concluded that prior to the amendment to section 200A by the Finance Act, 2015, effective from 1.6.2015, no adjustments could be made for late fees under section 234E for TDS statements filed belatedly. The Tribunal directed the Assessing Officer to delete the additions made towards late fees under section 234E, determining that the amendment to section 200A allowing for such adjustments was prospective in operation. en-us Fri, 17 Feb 2017 00:00:00 +0530 Mon, 20 Feb 2017 00:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339157 The Tribunal allowed the appeals filed by the assessees, reversing the CIT(A) order. It concluded that prior to the amendment to section 200A by the Finance Act, 2015, effective from 1.6.2015, no adjustments could be made for late fees under section 234E for TDS statements filed belatedly. The Tribunal directed the Assessing Officer to delete the additions made towards late fees under section 234E, determining that the amendment to section 200A allowing for such adjustments was prospective in operation. Case-Laws Income Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339157