https://www.taxtmi.com/caselaws?id=290096 The Tribunal allowed the appeals of the assessee, holding that the levy of late fees under Section 234E for periods prior to the amendment effective from 01/06/2015 was without authority of law. The Tribunal followed various judicial precedents that consistently ruled the amendment to Section 200A as prospective, thereby invalidating any fees levied under Section 234E for periods before 01/06/2015. The demands raised for late filing fees under Section 234E for the years under consideration were deleted, and the appeals of the assessee were allowed. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290096 The Tribunal allowed the appeals of the assessee, holding that the levy of late fees under Section 234E for periods prior to the amendment effective from 01/06/2015 was without authority of law. The Tribunal followed various judicial precedents that consistently ruled the amendment to Section 200A as prospective, thereby invalidating any fees levied under Section 234E for periods before 01/06/2015. The demands raised for late filing fees under Section 234E for the years under consideration were deleted, and the appeals of the assessee were allowed. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290096