https://www.taxtmi.com/caselaws?id=342669 The Tribunal allowed the appeals, ruling that the Assessing Officer could not charge fees under section 234E for TDS statements filed before 01.06.2015. The intimation issued under section 200A was deemed invalid, and the demand for fees under section 234E was deleted. The decision was in line with statutory interpretation principles, applying the amendment to section 200A prospectively. en-us Fri, 17 Mar 2017 00:00:00 +0530 Wed, 10 May 2017 07:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342669 The Tribunal allowed the appeals, ruling that the Assessing Officer could not charge fees under section 234E for TDS statements filed before 01.06.2015. The intimation issued under section 200A was deemed invalid, and the demand for fees under section 234E was deleted. The decision was in line with statutory interpretation principles, applying the amendment to section 200A prospectively. Case-Laws Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342669