https://www.taxtmi.com/caselaws?id=450368 ITAT Pune held that late fees under section 234E cannot be levied for TDS statements filed after due date but before 31st May 2015, as enabling provision under section 200A(1)(c) was absent. For AY 2013-14 and 2014-15, entire fees levy was deleted. For AY 2015-16, fees computation was restricted to delay period from 1st June 2015 onwards when enabling provision became effective, as it lacked retrospective operation. AO directed to re-compute fees only for post-cutoff delay period. en-us Thu, 29 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450368 ITAT Pune held that late fees under section 234E cannot be levied for TDS statements filed after due date but before 31st May 2015, as enabling provision under section 200A(1)(c) was absent. For AY 2013-14 and 2014-15, entire fees levy was deleted. For AY 2015-16, fees computation was restricted to delay period from 1st June 2015 onwards when enabling provision became effective, as it lacked retrospective operation. AO directed to re-compute fees only for post-cutoff delay period. Case-Laws Income Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450368