https://www.taxtmi.com/caselaws?id=412755 The Tribunal partially allowed the appeal regarding the late filing fee under section 234E of the Income Tax Act, 1961. It directed the computation of the fee from 01.06.2015 till the actual filing of the TDS return, emphasizing the retrospective effect of the amendment in section 200A and the High Court's interpretation of its prospective application. The decision highlighted the importance of legal amendments, jurisdictional powers, and the prospective effect of statutory provisions in determining penalties and fees under the Act. en-us Fri, 24 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412755 The Tribunal partially allowed the appeal regarding the late filing fee under section 234E of the Income Tax Act, 1961. It directed the computation of the fee from 01.06.2015 till the actual filing of the TDS return, emphasizing the retrospective effect of the amendment in section 200A and the High Court's interpretation of its prospective application. The decision highlighted the importance of legal amendments, jurisdictional powers, and the prospective effect of statutory provisions in determining penalties and fees under the Act. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412755