https://www.taxtmi.com/caselaws?id=398168 The Tribunal allowed the appeals, ruling that late fees under section 234E could not be charged for periods before 01.06.2015, even if TDS returns were processed after the amendment date. The Tribunal held that the amendment to section 200A(1)(c) of the Income-tax Act, effective from 01.06.2015, was prospective, making the demand for late fees invalid. Appeals against orders under section 154 should be computed from the date of the rectification order, not the date of intimation. en-us Mon, 31 Aug 2020 00:00:00 +0530 Mon, 07 Sep 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398168 The Tribunal allowed the appeals, ruling that late fees under section 234E could not be charged for periods before 01.06.2015, even if TDS returns were processed after the amendment date. The Tribunal held that the amendment to section 200A(1)(c) of the Income-tax Act, effective from 01.06.2015, was prospective, making the demand for late fees invalid. Appeals against orders under section 154 should be computed from the date of the rectification order, not the date of intimation. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398168