https://www.taxtmi.com/caselaws?id=398165 The Tribunal held that late filing fees under Section 234E of the Income Tax Act could not be charged for periods before 01.06.2015, as the amendment in Section 200A(1)(c) was prospective. The Tribunal allowed the appeal, overturning the confirmation of the levy by the lower authorities and directing the deletion of the fees imposed under Section 234E. en-us Mon, 31 Aug 2020 00:00:00 +0530 Tue, 08 Sep 2020 10:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398165 The Tribunal held that late filing fees under Section 234E of the Income Tax Act could not be charged for periods before 01.06.2015, as the amendment in Section 200A(1)(c) was prospective. The Tribunal allowed the appeal, overturning the confirmation of the levy by the lower authorities and directing the deletion of the fees imposed under Section 234E. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398165