https://www.taxtmi.com/caselaws?id=288235 The Tribunal held that the Assessing Officer lacked jurisdiction to charge late fee under section 234E for A.Y. 2013-14 due to the absence of enabling procedures for late fee computation under section 200A for that year. The provision for late fee computation was prospective from 01.06.2015, making the imposition of late fee invalid if returns were filed after that date. The Tribunal allowed the additional ground raised by the assessee, leading to the setting aside of the late fee imposition under sections 200A and 234E. As a result, all appeals by the assessee were allowed, granting relief in all cases. en-us Wed, 06 Nov 2019 00:00:00 +0530 Wed, 27 May 2020 10:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288235 The Tribunal held that the Assessing Officer lacked jurisdiction to charge late fee under section 234E for A.Y. 2013-14 due to the absence of enabling procedures for late fee computation under section 200A for that year. The provision for late fee computation was prospective from 01.06.2015, making the imposition of late fee invalid if returns were filed after that date. The Tribunal allowed the additional ground raised by the assessee, leading to the setting aside of the late fee imposition under sections 200A and 234E. As a result, all appeals by the assessee were allowed, granting relief in all cases. Case-Laws Income Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288235