https://www.taxtmi.com/caselaws?id=400049 The appeal was allowed, and the late fee levied under section 234E of the Income Tax Act was directed to be deleted. The Tribunal held that the Assessing Officer could not charge fees under section 234E for defaults before 1.06.2015, as the amendment to section 200A(1) was prospective in nature. The Tribunal's decision aligned with previous judgments and clarified the Assessing Officer's power to levy fees under section 234E only after the specified date. en-us Fri, 23 Oct 2020 00:00:00 +0530 Sat, 24 Oct 2020 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400049 The appeal was allowed, and the late fee levied under section 234E of the Income Tax Act was directed to be deleted. The Tribunal held that the Assessing Officer could not charge fees under section 234E for defaults before 1.06.2015, as the amendment to section 200A(1) was prospective in nature. The Tribunal's decision aligned with previous judgments and clarified the Assessing Officer's power to levy fees under section 234E only after the specified date. Case-Laws Income Tax Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400049