https://www.taxtmi.com/caselaws?id=409720 The Tribunal held that the retrospective application of the amended provisions of Section 200A(1)(c) of the Income Tax Act was improper. It ruled that the Assistant Commissioner lacked jurisdiction to impose late filing fees under Section 234E for periods before 01.06.2015. Citing judicial precedents and emphasizing adherence to legal principles, the Tribunal allowed the appeal, directing the deletion of the late fee imposed and overturning the decision of the CIT(A). The order was pronounced on 5th July 2021. en-us Mon, 05 Jul 2021 00:00:00 +0530 Thu, 15 Jul 2021 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409720 The Tribunal held that the retrospective application of the amended provisions of Section 200A(1)(c) of the Income Tax Act was improper. It ruled that the Assistant Commissioner lacked jurisdiction to impose late filing fees under Section 234E for periods before 01.06.2015. Citing judicial precedents and emphasizing adherence to legal principles, the Tribunal allowed the appeal, directing the deletion of the late fee imposed and overturning the decision of the CIT(A). The order was pronounced on 5th July 2021. Case-Laws Income Tax Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409720