https://www.taxtmi.com/caselaws?id=389941 The Tribunal allowed the appeal, ruling that the levy of fees under Section 234E for periods before 01/06/2015 was not valid due to the procedural and prospective nature of the amendment to Section 200A. The Tribunal upheld the levy of interest but deemed the demand for fees under Section 234E as invalid and deleted. The appeal was decided in favor of the appellant on 10th December 2019. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 19 Dec 2019 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389941 The Tribunal allowed the appeal, ruling that the levy of fees under Section 234E for periods before 01/06/2015 was not valid due to the procedural and prospective nature of the amendment to Section 200A. The Tribunal upheld the levy of interest but deemed the demand for fees under Section 234E as invalid and deleted. The appeal was decided in favor of the appellant on 10th December 2019. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389941