https://www.taxtmi.com/caselaws?id=423573 The Tribunal held that the amendment to Section 200A of the Income Tax Act, 1961, is prospective from 01.06.2015, rendering the levy of late fees under Section 234E for periods before this date invalid. The appeals challenging the late filing fees were allowed, leading to their deletion. Additionally, appeals against orders under Section 154 were deemed timely if filed within the prescribed period from the date of the Section 154 order. The decision of the Hon'ble High Court of Karnataka prevailed over conflicting views, favoring the assessee in the absence of a jurisdictional High Court ruling. en-us Mon, 06 Jun 2022 00:00:00 +0530 Wed, 08 Jun 2022 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423573 The Tribunal held that the amendment to Section 200A of the Income Tax Act, 1961, is prospective from 01.06.2015, rendering the levy of late fees under Section 234E for periods before this date invalid. The appeals challenging the late filing fees were allowed, leading to their deletion. Additionally, appeals against orders under Section 154 were deemed timely if filed within the prescribed period from the date of the Section 154 order. The decision of the Hon'ble High Court of Karnataka prevailed over conflicting views, favoring the assessee in the absence of a jurisdictional High Court ruling. Case-Laws Income Tax Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423573