https://www.taxtmi.com/caselaws?id=394571 The Tribunal held that the Assessing Officer could not levy late fees under Section 234E for TDS statements filed before 1st June 2015. Intimations issued under Section 200A for the financial year 2012-13, prior to the amendment date, were deemed invalid. The late fees imposed were directed to be deleted, resulting in the appeal of the assessee being allowed. The order was pronounced on 5th February 2020. en-us Wed, 05 Feb 2020 00:00:00 +0530 Fri, 17 Apr 2020 15:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394571 The Tribunal held that the Assessing Officer could not levy late fees under Section 234E for TDS statements filed before 1st June 2015. Intimations issued under Section 200A for the financial year 2012-13, prior to the amendment date, were deemed invalid. The late fees imposed were directed to be deleted, resulting in the appeal of the assessee being allowed. The order was pronounced on 5th February 2020. Case-Laws Income Tax Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394571