https://www.taxtmi.com/caselaws?id=290101 The Tribunal allowed all 111 appeals, concluding that the Assessing Officer lacked jurisdiction to levy late filing fees under Section 234E of the Income Tax Act for TDS statements filed before 01.06.2015. The Tribunal emphasized that the amendment enabling such fees was prospective. It directed a re-evaluation by the Assessing Officer, specifying that late filing fees could only apply to defaults occurring after 01.06.2015. en-us Fri, 31 Jan 2020 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290101 The Tribunal allowed all 111 appeals, concluding that the Assessing Officer lacked jurisdiction to levy late filing fees under Section 234E of the Income Tax Act for TDS statements filed before 01.06.2015. The Tribunal emphasized that the amendment enabling such fees was prospective. It directed a re-evaluation by the Assessing Officer, specifying that late filing fees could only apply to defaults occurring after 01.06.2015. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290101