https://www.taxtmi.com/caselaws?id=421020 The appeals were allowed in favor of the assessee. The Tribunal directed the deletion of late fees under section 234E for the relevant assessment years, following the decisions of Karnataka and Kerala High Courts. The Karnataka High Court held that the amendment to section 200A(1) was prospective, leading to the invalidation of the fee under section 234E for the period before 1st June 2015. The Tribunal adopted a construction favoring the assessee in tax provisions, resulting in the deletion of the late fees. en-us Wed, 13 Apr 2022 00:00:00 +0530 Thu, 14 Apr 2022 22:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421020 The appeals were allowed in favor of the assessee. The Tribunal directed the deletion of late fees under section 234E for the relevant assessment years, following the decisions of Karnataka and Kerala High Courts. The Karnataka High Court held that the amendment to section 200A(1) was prospective, leading to the invalidation of the fee under section 234E for the period before 1st June 2015. The Tribunal adopted a construction favoring the assessee in tax provisions, resulting in the deletion of the late fees. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421020