https://www.taxtmi.com/caselaws?id=401532 The Tribunal allowed the appeals, ruling that late fees under Section 234E could not be imposed for periods before 01.06.2015. The intimation issued under Section 200A for those periods was deemed invalid. The amendment to Section 200A(1)(c) was considered prospective, leading to the appeals being allowed based on these findings. The Tribunal's decision aligned with precedents from various High Courts and the Supreme Court, emphasizing the prospective nature of the legislative amendment. en-us Mon, 31 Aug 2020 00:00:00 +0530 Thu, 10 Dec 2020 08:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401532 The Tribunal allowed the appeals, ruling that late fees under Section 234E could not be imposed for periods before 01.06.2015. The intimation issued under Section 200A for those periods was deemed invalid. The amendment to Section 200A(1)(c) was considered prospective, leading to the appeals being allowed based on these findings. The Tribunal's decision aligned with precedents from various High Courts and the Supreme Court, emphasizing the prospective nature of the legislative amendment. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401532