https://www.taxtmi.com/caselaws?id=398024 The Tribunal held that the Assessing Officer could not impose late fees under section 234E for TDS statements filed before 01.06.2015, as the amendment to section 200A(1)(c) was prospective. Relying on prior High Court decisions, the Tribunal ruled in favor of the assessees, invalidating the late fee charges and allowing the appeals. en-us Wed, 26 Aug 2020 00:00:00 +0530 Thu, 03 Sep 2020 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398024 The Tribunal held that the Assessing Officer could not impose late fees under section 234E for TDS statements filed before 01.06.2015, as the amendment to section 200A(1)(c) was prospective. Relying on prior High Court decisions, the Tribunal ruled in favor of the assessees, invalidating the late fee charges and allowing the appeals. Case-Laws Income Tax Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398024