https://www.taxtmi.com/caselaws?id=416712 The Tribunal held that the amended provisions introduced by the Finance Act, 2015, to section 200A of the Income Tax Act, 1961, were not applicable to cases decided before 1st June, 2015. It was determined that the Assessing Officer's levy of late fees under section 234E prior to the effective date of the amendment was unsustainable. The Tribunal found errors in the imposition and confirmation of late filing fees by the A.O and ld. CIT(A) under section 234E, ordering the penalty to be deleted. Consequently, the appeals by the assessee were allowed, and the levy of fees under section 234E was deemed legally unsustainable. en-us Fri, 31 Dec 2021 00:00:00 +0530 Thu, 06 Jan 2022 07:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416712 The Tribunal held that the amended provisions introduced by the Finance Act, 2015, to section 200A of the Income Tax Act, 1961, were not applicable to cases decided before 1st June, 2015. It was determined that the Assessing Officer's levy of late fees under section 234E prior to the effective date of the amendment was unsustainable. The Tribunal found errors in the imposition and confirmation of late filing fees by the A.O and ld. CIT(A) under section 234E, ordering the penalty to be deleted. Consequently, the appeals by the assessee were allowed, and the levy of fees under section 234E was deemed legally unsustainable. Case-Laws Income Tax Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416712