https://www.taxtmi.com/caselaws?id=370354 The Tribunal allowed the appeals, holding that the assessee is not liable for late filing charges under section 234E for periods before June 2015 as the amendment to section 200A is prospective. The appeals filed by the assessee were within the prescribed period, computed from the date of the order under section 154, not from the date of the intimation under section 200A. Consequently, the Tribunal deleted the late filing fees under section 234E and allowed all the assessee's appeals. en-us Tue, 06 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370354 The Tribunal allowed the appeals, holding that the assessee is not liable for late filing charges under section 234E for periods before June 2015 as the amendment to section 200A is prospective. The appeals filed by the assessee were within the prescribed period, computed from the date of the order under section 154, not from the date of the intimation under section 200A. Consequently, the Tribunal deleted the late filing fees under section 234E and allowed all the assessee's appeals. Case-Laws Income Tax Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370354