Levy of late fees u/s 234 prior to 1st June 2015 is unsustainable

Vivek J Thar Vs Income Tax Officer (ITAT Mumbai) ITAT Mumbai held that levy of late filing fees u/s 234 of the Income Tax Act for any period prior to 01/06/2015 would not be sustainable in the eyes of law. Facts- The assessee requested for waiver of late filing fees charged u/s 234E of the Act since the same was chargeable only for returns processed on or after 1.6.2015 for the returns filed pertaining to the period after 1.6.2015. However, the ld. AO did not waive the late filing fees u/s 234E of the Act and passed the rectification order u/s 154 of the Act . Further interest u/s 220(2) of th...