https://www.taxtmi.com/caselaws?id=353598 The ITAT held that the AO, prior to 01.06.2015, lacked the authority to levy late filing fees under Section 234E while processing TDS statements. The amendment to Section 200A was deemed procedural, and the power to charge fees under Section 234E only applied from 01.06.2015. Consequently, the demand for fees under Section 234E was deemed invalid, leading to the deletion of penalties and allowing the appeals of the assessees. en-us Fri, 05 Jan 2018 00:00:00 +0530 Thu, 06 Dec 2018 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353598 The ITAT held that the AO, prior to 01.06.2015, lacked the authority to levy late filing fees under Section 234E while processing TDS statements. The amendment to Section 200A was deemed procedural, and the power to charge fees under Section 234E only applied from 01.06.2015. Consequently, the demand for fees under Section 234E was deemed invalid, leading to the deletion of penalties and allowing the appeals of the assessees. Case-Laws Income Tax Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353598