https://www.taxtmi.com/caselaws?id=285225 The ITAT, Amritsar Bench, ruled in favor of the assessee, setting aside the late filing fee of Rs. 49,400 imposed by the DCIT (TDS) Central Processing Cell. The ITAT held that the intimation under section 200A for demanded fees under section 234E was not valid if issued before June 1, 2015, based on the prospective application of the relevant amendment. Referring to legal interpretations from the Karnataka High Court and previous judgments, the ITAT concluded that late fees could not be imposed for periods preceding June 1, 2015. en-us Wed, 25 Oct 2017 00:00:00 +0530 Fri, 28 Feb 2020 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285225 The ITAT, Amritsar Bench, ruled in favor of the assessee, setting aside the late filing fee of Rs. 49,400 imposed by the DCIT (TDS) Central Processing Cell. The ITAT held that the intimation under section 200A for demanded fees under section 234E was not valid if issued before June 1, 2015, based on the prospective application of the relevant amendment. Referring to legal interpretations from the Karnataka High Court and previous judgments, the ITAT concluded that late fees could not be imposed for periods preceding June 1, 2015. Case-Laws Income Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285225