https://www.taxtmi.com/caselaws?id=438452 The Tribunal ruled in favor of the assessee, holding that late filing fees under Section 234E of the Income Tax Act could not be enforced before 01/06/2015. Late fees for periods prior to this date were deleted. The Tribunal cited various High Court judgments to support its decision that Section 234E could not be applied retroactively. For assessment years 2014-15 and 2015-16, the late fees were deleted, while for subsequent years, the late fees were upheld due to defaults occurring after the relevant amendment. en-us Mon, 03 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438452 The Tribunal ruled in favor of the assessee, holding that late filing fees under Section 234E of the Income Tax Act could not be enforced before 01/06/2015. Late fees for periods prior to this date were deleted. The Tribunal cited various High Court judgments to support its decision that Section 234E could not be applied retroactively. For assessment years 2014-15 and 2015-16, the late fees were deleted, while for subsequent years, the late fees were upheld due to defaults occurring after the relevant amendment. Case-Laws Income Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438452