https://www.taxtmi.com/caselaws?id=401756 The Tribunal held that prior to the amendment to Section 200A w.e.f. 01.06.2015, the Assessing Officer (AO) lacked the authority to levy late fees under Section 234E while processing TDS statements/returns. The adjustments made by the AO for the assessment years 2013-14 to 2014-15 were deemed invalid and unjustified and were consequently deleted. However, for the assessment year 2015-16, the appeals were dismissed as the amendment's applicability post 01.06.2015 was acknowledged. The appeals for the earlier years were allowed, and the adjustments under Section 234E were deleted. en-us Wed, 02 Dec 2020 00:00:00 +0530 Wed, 16 Dec 2020 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401756 The Tribunal held that prior to the amendment to Section 200A w.e.f. 01.06.2015, the Assessing Officer (AO) lacked the authority to levy late fees under Section 234E while processing TDS statements/returns. The adjustments made by the AO for the assessment years 2013-14 to 2014-15 were deemed invalid and unjustified and were consequently deleted. However, for the assessment year 2015-16, the appeals were dismissed as the amendment's applicability post 01.06.2015 was acknowledged. The appeals for the earlier years were allowed, and the adjustments under Section 234E were deleted. Case-Laws Income Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401756