https://www.taxtmi.com/highlights?id=63856 Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since section 200A was inserted only from that day. Thus for the period prior to 01.06.2015, respondents had no jurisdiction or authority to impose the late fee. - HC en-us Fri, 03 Jun 2022 15:53:21 +0530 Fri, 03 Jun 2022 15:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63856 Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since section 200A was inserted only from that day. Thus for the period prior to 01.06.2015, respondents had no jurisdiction or authority to impose the late fee. - HC Highlights Income Tax Fri, 03 Jun 2022 15:53:21 +0530 https://www.taxtmi.com/highlights?id=63856