https://www.taxtmi.com/caselaws?id=398166 The Tribunal held that the late filing fee under Section 234E for TDS statements filed before 01.06.2015 could not be charged, as the amendment to Section 200A(1)(c) was prospective from that date. Due to conflicting High Court decisions, the Tribunal favored the assessee, following the rule of consistency. The Tribunal found the levy of late fees under Section 234E before 01.06.2015 unjustified and directed the deletion of the fee, allowing the appeal filed by the assessee. en-us Mon, 31 Aug 2020 00:00:00 +0530 Tue, 08 Sep 2020 10:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398166 The Tribunal held that the late filing fee under Section 234E for TDS statements filed before 01.06.2015 could not be charged, as the amendment to Section 200A(1)(c) was prospective from that date. Due to conflicting High Court decisions, the Tribunal favored the assessee, following the rule of consistency. The Tribunal found the levy of late fees under Section 234E before 01.06.2015 unjustified and directed the deletion of the fee, allowing the appeal filed by the assessee. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398166