Late fee u/s 234E leviable prospectively from 01.06.2015

Envision Landmarks LLP Vs TDS (ITAT Pune)

ITAT Pune held that late fees u/s 234E of the Income Tax Act can be levied only prospectively with effect from 01.06.2015.

Facts- The Assistant Commissioner of Income Tax, (CPC-TDS), Ghaziabad issued an intimation u/s 200A r.w.s. 154 of the Income Tax Act, 1961 for A.Y. 2014-15 levying a late fee under the provisions of section 234E.

Being aggrieved by the above intimation, an appeal was filed be

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