https://www.taxtmi.com/caselaws?id=398978 The Tribunal held that the Assessing Officer could not charge late filing fees under section 234E for periods before 01.06.2015, whether through intimations under section 200A or rectification orders under section 154. The demands raised for such fees were deemed invalid and deleted, as the amendment to section 200A(1) was considered prospective and not applicable to periods preceding its effective date. en-us Mon, 31 Aug 2020 00:00:00 +0530 Tue, 29 Sep 2020 07:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398978 The Tribunal held that the Assessing Officer could not charge late filing fees under section 234E for periods before 01.06.2015, whether through intimations under section 200A or rectification orders under section 154. The demands raised for such fees were deemed invalid and deleted, as the amendment to section 200A(1) was considered prospective and not applicable to periods preceding its effective date. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398978