https://www.taxtmi.com/caselaws?id=280537 The appeal was allowed, and the penalty levied under section 234E was deemed invalid and deleted. The Tribunal ruled that the Assessing Officer was not authorized to charge fees under section 234E for TDS statements processed before 1st June 2015, as per the amendments to Section 200A of the Income Tax Act, 1961. The decision was based on the retrospective application of the amended provisions, leading to the deletion of the penalty. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 09 May 2019 05:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280537 The appeal was allowed, and the penalty levied under section 234E was deemed invalid and deleted. The Tribunal ruled that the Assessing Officer was not authorized to charge fees under section 234E for TDS statements processed before 1st June 2015, as per the amendments to Section 200A of the Income Tax Act, 1961. The decision was based on the retrospective application of the amended provisions, leading to the deletion of the penalty. Case-Laws Income Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280537