https://www.taxtmi.com/caselaws?id=439234 The Tribunal held that the imposition of late fees under section 234E of the Income Tax Act for quarters of Assessment Year 2013-14 before 01-06-2015 was invalid. Citing judicial precedents, the Tribunal ruled that no late fees could be charged for periods preceding the effective date of the relevant amendment. Consequently, the Tribunal directed the deletion of the late fees imposed on the assessee for the specified quarters, allowing the appeals and pronouncing the order on 05/06/2023. en-us Mon, 05 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439234 The Tribunal held that the imposition of late fees under section 234E of the Income Tax Act for quarters of Assessment Year 2013-14 before 01-06-2015 was invalid. Citing judicial precedents, the Tribunal ruled that no late fees could be charged for periods preceding the effective date of the relevant amendment. Consequently, the Tribunal directed the deletion of the late fees imposed on the assessee for the specified quarters, allowing the appeals and pronouncing the order on 05/06/2023. Case-Laws Income Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439234