https://www.taxtmi.com/caselaws?id=313775 ITAT Jodhpur held that late fees under section 234E cannot be levied for delay in filing quarterly TDS returns prior to 01.06.2015, as this provision came into effect from that date and is prospective in nature. The tribunal ruled that intimations under section 200A for FY 2012-13 seeking late fees were not supported by law, following precedent from Madhya Pradesh Gramin Bank case. The assessee's appeal was allowed, confirming that the demand was not in accordance with law. en-us Wed, 04 Oct 2023 00:00:00 +0530 Wed, 01 May 2024 19:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313775 ITAT Jodhpur held that late fees under section 234E cannot be levied for delay in filing quarterly TDS returns prior to 01.06.2015, as this provision came into effect from that date and is prospective in nature. The tribunal ruled that intimations under section 200A for FY 2012-13 seeking late fees were not supported by law, following precedent from Madhya Pradesh Gramin Bank case. The assessee's appeal was allowed, confirming that the demand was not in accordance with law. Case-Laws Income Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313775