https://www.taxtmi.com/caselaws?id=340798 The Tribunal held that the Assessing Officer could not levy fees under section 234E for TDS statements filed before 01.06.2015, as the amendment granting such authority was prospective. Consequently, the demand raised by charging fees under section 234E was deemed invalid and deleted. The appeal was allowed in favor of the assessee, with the Tribunal pronouncing its decision on 17th March 2017. en-us Fri, 17 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340798 The Tribunal held that the Assessing Officer could not levy fees under section 234E for TDS statements filed before 01.06.2015, as the amendment granting such authority was prospective. Consequently, the demand raised by charging fees under section 234E was deemed invalid and deleted. The appeal was allowed in favor of the assessee, with the Tribunal pronouncing its decision on 17th March 2017. Case-Laws Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340798