https://www.taxtmi.com/caselaws?id=777334 ITAT (Bangalore) allowed the appeal and deleted the late fee levied under section 234E for Q2-Q4 of FY 2012-13, holding the levy prior to 1.6.2015 was without authority of law. The tribunal followed the jurisdictional HC's view that although s.234E was inserted in 2012, it became operational only after the prospective amendment to s.200A(1)(c) effective 1.6.2015 enabling processing/charging; absent that machinery provision earlier levies cannot stand. en-us Tue, 26 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777334 ITAT (Bangalore) allowed the appeal and deleted the late fee levied under section 234E for Q2-Q4 of FY 2012-13, holding the levy prior to 1.6.2015 was without authority of law. The tribunal followed the jurisdictional HC's view that although s.234E was inserted in 2012, it became operational only after the prospective amendment to s.200A(1)(c) effective 1.6.2015 enabling processing/charging; absent that machinery provision earlier levies cannot stand. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777334