https://www.taxtmi.com/caselaws?id=770117 The SC/Tribunal ruled that late filing fees under section 234E for TDS returns filed before 1.6.2015 are invalid. The amendment to section 201(1A) is prospective, and authorities lack statutory power to levy such fees for periods prior to the amendment. Following precedents favorable to the assessee, the Tribunal deleted the late fees and held the demand as not maintainable. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770117 The SC/Tribunal ruled that late filing fees under section 234E for TDS returns filed before 1.6.2015 are invalid. The amendment to section 201(1A) is prospective, and authorities lack statutory power to levy such fees for periods prior to the amendment. Following precedents favorable to the assessee, the Tribunal deleted the late fees and held the demand as not maintainable. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770117