https://www.taxtmi.com/caselaws?id=284392 The Tribunal held that Revenue authorities were not justified in levying late fees under section 234E of the Income Tax Act for TDS statements processed under section 200A before 01.06.2015. The Tribunal found that the amendment was prospective, and therefore, fees under section 234E could not be charged before the effective date of the amendment. Consequently, all 56 appeals were allowed in favor of the assessee. en-us Tue, 13 Nov 2018 00:00:00 +0530 Sat, 16 Nov 2019 10:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284392 The Tribunal held that Revenue authorities were not justified in levying late fees under section 234E of the Income Tax Act for TDS statements processed under section 200A before 01.06.2015. The Tribunal found that the amendment was prospective, and therefore, fees under section 234E could not be charged before the effective date of the amendment. Consequently, all 56 appeals were allowed in favor of the assessee. Case-Laws Income Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284392