https://www.taxtmi.com/caselaws?id=436081 The Tribunal held that late filing fees under Section 234E of the Income Tax Act could not be enforced for periods before 01/06/2015. The amended provisions for fee computation under Section 200A were deemed applicable only for returns after 01/06/2015. Appeals for AYs 2013-14 to 2015-16 were allowed, and late fees were deleted. However, for AY 2016-17, the late fee levy was upheld as returns were filed post the provision's insertion. en-us Fri, 31 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436081 The Tribunal held that late filing fees under Section 234E of the Income Tax Act could not be enforced for periods before 01/06/2015. The amended provisions for fee computation under Section 200A were deemed applicable only for returns after 01/06/2015. Appeals for AYs 2013-14 to 2015-16 were allowed, and late fees were deleted. However, for AY 2016-17, the late fee levy was upheld as returns were filed post the provision's insertion. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436081