https://www.taxtmi.com/caselaws?id=393735 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 the amendment effective from 01.06.2015. The Tribunal found that the amendment was prospective, and therefore, late fees could not be imposed for periods prior to the effective date of the amendment. Consequently, the Tribunal allowed all appeals, directing the Revenue to delete the levy of fees under Section 234E in all cases. en-us Thu, 19 Mar 2020 00:00:00 +0530 Wed, 24 Jun 2020 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393735 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 the amendment effective from 01.06.2015. The Tribunal found that the amendment was prospective, and therefore, late fees could not be imposed for periods prior to the effective date of the amendment. Consequently, the Tribunal allowed all appeals, directing the Revenue to delete the levy of fees under Section 234E in all cases. Case-Laws Income Tax Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393735