https://www.taxtmi.com/caselaws?id=307396 The Tribunal held that late fees under section 234E for TDS statement filing delays before 01.06.2015 cannot be imposed retrospectively without a specific provision. As there was no mechanism under section 200A before 01/05/2015 to levy late fees, the Assessing Officer lacked authority to make such adjustments. Relying on consistent decisions, the Tribunal favored the assessee, directing the deletion of late fee additions pre-01/06/2015. For the financial year 2015-16, the Tribunal partially allowed the appeal for April and May 2015, as the amendment to section 234E was not in effect for those months. en-us Mon, 12 Dec 2022 00:00:00 +0530 Mon, 10 Apr 2023 22:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307396 The Tribunal held that late fees under section 234E for TDS statement filing delays before 01.06.2015 cannot be imposed retrospectively without a specific provision. As there was no mechanism under section 200A before 01/05/2015 to levy late fees, the Assessing Officer lacked authority to make such adjustments. Relying on consistent decisions, the Tribunal favored the assessee, directing the deletion of late fee additions pre-01/06/2015. For the financial year 2015-16, the Tribunal partially allowed the appeal for April and May 2015, as the amendment to section 234E was not in effect for those months. Case-Laws Income Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307396