https://www.taxtmi.com/caselaws?id=286958 The Tribunal held that the amendment to Section 200A by the Finance Act, 2015, effective from 01.06.2015, is prospective. Therefore, late fees under Section 234E cannot be levied for TDS statements prepared before 01.06.2015 and processed under Section 200A. The Tribunal allowed all 93 appeals, directing the revenue to delete the late fee levy in favor of the assessees. en-us Tue, 22 Jan 2019 00:00:00 +0530 Sun, 22 Mar 2020 16:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286958 The Tribunal held that the amendment to Section 200A by the Finance Act, 2015, effective from 01.06.2015, is prospective. Therefore, late fees under Section 234E cannot be levied for TDS statements prepared before 01.06.2015 and processed under Section 200A. The Tribunal allowed all 93 appeals, directing the revenue to delete the late fee levy in favor of the assessees. Case-Laws Income Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286958