https://www.taxtmi.com/caselaws?id=369621 The Tribunal held that the Assessing Officer could not levy late filing fees under section 234E for periods before 01.06.2015 while issuing intimation under section 200A. The appeals were allowed, and the late filing fees were deleted. The Tribunal also found that the dismissal of appeals by the CIT(A) due to delay was incorrect and directed reconsideration on merits. The decision was based on the prospective nature of the amendment to section 200A. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369621 The Tribunal held that the Assessing Officer could not levy late filing fees under section 234E for periods before 01.06.2015 while issuing intimation under section 200A. The appeals were allowed, and the late filing fees were deleted. The Tribunal also found that the dismissal of appeals by the CIT(A) due to delay was incorrect and directed reconsideration on merits. The decision was based on the prospective nature of the amendment to section 200A. Case-Laws Income Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369621