https://www.taxtmi.com/caselaws?id=284447 The Tribunal ruled in favor of the assessees, holding that the amendment to section 200A of the Income Tax Act, effective from 01.06.2015, was prospective. Therefore, late fees under section 234E could not be imposed for TDS statements processed under section 200A before this date. Consequently, the Tribunal allowed all 29 appeals, canceling the levy of late fees under section 234E in each case. en-us Thu, 06 Jun 2019 00:00:00 +0530 Tue, 19 Nov 2019 10:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284447 The Tribunal ruled in favor of the assessees, holding that the amendment to section 200A of the Income Tax Act, effective from 01.06.2015, was prospective. Therefore, late fees under section 234E could not be imposed for TDS statements processed under section 200A before this date. Consequently, the Tribunal allowed all 29 appeals, canceling the levy of late fees under section 234E in each case. Case-Laws Income Tax Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284447