https://www.taxtmi.com/caselaws?id=287750 The Income Tax Appellate Tribunal allowed the appeal, holding that the levy of late fee under section 234E was valid only from 01.06.2015 onwards. The Tribunal set aside the order imposing a fee of Rs. 74,400 for late filing of the TDS return, as the intimation lacked legal authority prior to the specified date. This decision clarified the retrospective application of late filing fees under the Income Tax Act and upheld principles of natural justice in tax assessments. en-us Mon, 14 Oct 2019 00:00:00 +0530 Thu, 30 Apr 2020 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287750 The Income Tax Appellate Tribunal allowed the appeal, holding that the levy of late fee under section 234E was valid only from 01.06.2015 onwards. The Tribunal set aside the order imposing a fee of Rs. 74,400 for late filing of the TDS return, as the intimation lacked legal authority prior to the specified date. This decision clarified the retrospective application of late filing fees under the Income Tax Act and upheld principles of natural justice in tax assessments. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287750