https://www.taxtmi.com/caselaws?id=412276 The Tribunal held that the levy of late fees under section 234E for periods before 01.06.2015 was impermissible as the amendment to section 200A, effective from 01.06.2015, did not retrospectively allow such levies. It was determined that the CPC-TDS lacked the authority to impose late fees under section 234E for periods predating the amendment. The Tribunal invalidated any intimation issued under section 200A for periods before 01.06.2015 that imposed late fees under section 234E. The decision favored the assessee, emphasizing adherence to judicial discipline and higher court rulings. en-us Thu, 02 Sep 2021 00:00:00 +0530 Tue, 14 Sep 2021 10:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412276 The Tribunal held that the levy of late fees under section 234E for periods before 01.06.2015 was impermissible as the amendment to section 200A, effective from 01.06.2015, did not retrospectively allow such levies. It was determined that the CPC-TDS lacked the authority to impose late fees under section 234E for periods predating the amendment. The Tribunal invalidated any intimation issued under section 200A for periods before 01.06.2015 that imposed late fees under section 234E. The decision favored the assessee, emphasizing adherence to judicial discipline and higher court rulings. Case-Laws Income Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412276