https://www.taxtmi.com/caselaws?id=410289 The Tribunal held that the levy of late filing fees under Section 234E for the period before 01.06.2015 was not valid as the enabling provisions under Section 200A were prospective. The appeal was allowed, and the fee levied under Section 234E was ordered to be deleted. en-us Mon, 26 Jul 2021 00:00:00 +0530 Thu, 29 Jul 2021 10:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410289 The Tribunal held that the levy of late filing fees under Section 234E for the period before 01.06.2015 was not valid as the enabling provisions under Section 200A were prospective. The appeal was allowed, and the fee levied under Section 234E was ordered to be deleted. Case-Laws Income Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410289