https://www.taxtmi.com/highlights?id=55839 Late fees payable under section 234E - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E - intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted. - AT en-us Thu, 10 Dec 2020 08:22:37 +0530 Thu, 10 Dec 2020 08:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55839 Late fees payable under section 234E - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E - intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted. - AT Highlights Income Tax Thu, 10 Dec 2020 08:22:37 +0530 https://www.taxtmi.com/highlights?id=55839