https://www.taxtmi.com/caselaws?id=779411 ITAT PUNE - AT held that levy of fee under s.234E is prospective from 01.06.2015 and cannot be imposed for delays in furnishing TDS statements or returns processed under s.200A for periods prior to that date. Following consistent decisions of coordinate Benches and High Courts, the Tribunal concluded revenue authorities may charge s.234E only for defaults committed on or after 01.06.2015, and the appeals were allowed in favour of the assessee. en-us Wed, 10 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779411 ITAT PUNE - AT held that levy of fee under s.234E is prospective from 01.06.2015 and cannot be imposed for delays in furnishing TDS statements or returns processed under s.200A for periods prior to that date. Following consistent decisions of coordinate Benches and High Courts, the Tribunal concluded revenue authorities may charge s.234E only for defaults committed on or after 01.06.2015, and the appeals were allowed in favour of the assessee. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779411