https://www.taxtmi.com/caselaws?id=398071 The Tribunal held that the Assessing Officer lacked authority to charge late fees under section 234E for periods before 01.06.2015, even if TDS returns were filed or processed after that date. The amendment to section 200A(1)(c) was deemed prospective, rendering any intimation or rectification order imposing fees for earlier periods invalid. As a result, the appeals were successful, and the fees assessed under section 234E were removed. en-us Mon, 31 Aug 2020 00:00:00 +0530 Sat, 05 Sep 2020 22:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398071 The Tribunal held that the Assessing Officer lacked authority to charge late fees under section 234E for periods before 01.06.2015, even if TDS returns were filed or processed after that date. The amendment to section 200A(1)(c) was deemed prospective, rendering any intimation or rectification order imposing fees for earlier periods invalid. As a result, the appeals were successful, and the fees assessed under section 234E were removed. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398071