https://www.taxtmi.com/caselaws?id=395536 The Tribunal held that late filing fees under Section 234E of the Income Tax Act could not be levied for TDS statements filed before 01.06.2015, as the relevant amendment was prospective. Assessing Officers lacked jurisdiction to charge late fees for defaults pre-dating the effective date of the amendment. The Tribunal emphasized the need to consider merits over delays in appeals, citing legal precedents. Consequently, all 111 appeals were allowed, overturning the imposition of late filing fees for periods preceding 01.06.2015. en-us Fri, 21 Feb 2020 00:00:00 +0530 Wed, 27 May 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395536 The Tribunal held that late filing fees under Section 234E of the Income Tax Act could not be levied for TDS statements filed before 01.06.2015, as the relevant amendment was prospective. Assessing Officers lacked jurisdiction to charge late fees for defaults pre-dating the effective date of the amendment. The Tribunal emphasized the need to consider merits over delays in appeals, citing legal precedents. Consequently, all 111 appeals were allowed, overturning the imposition of late filing fees for periods preceding 01.06.2015. Case-Laws Income Tax Fri, 21 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395536