https://www.taxtmi.com/caselaws?id=392482 The Appellate Tribunal ITAT Mumbai ruled in favor of the assessee, holding that late fees under section 234E of the Income Tax Act cannot be levied for TDS returns filed before 01/06/2015. The Tribunal directed the Assessing Officer to delete the late fees imposed for belated filing of TDS statements in form 24Q for quarters ending before the specified date, overturning the decisions of lower authorities. The judgment, issued on 22/01/2020, cited conflicting precedents but ultimately supported the assessee's position regarding the retrospective application of the relevant amendment. en-us Wed, 22 Jan 2020 00:00:00 +0530 Fri, 21 Feb 2020 12:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392482 The Appellate Tribunal ITAT Mumbai ruled in favor of the assessee, holding that late fees under section 234E of the Income Tax Act cannot be levied for TDS returns filed before 01/06/2015. The Tribunal directed the Assessing Officer to delete the late fees imposed for belated filing of TDS statements in form 24Q for quarters ending before the specified date, overturning the decisions of lower authorities. The judgment, issued on 22/01/2020, cited conflicting precedents but ultimately supported the assessee's position regarding the retrospective application of the relevant amendment. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392482