Section 234E Fee for Delayed TDS Returns Prior to June 2015 Unjustified: Pune ITAT

Shrikrishna Laxminarayan Thakur Vs ITO (ITAT Pune)

In a significant decision for taxpayers facing penalties for delayed filing of Tax Deducted at Source (TDS) returns, the Income Tax Appellate Tribunal (ITAT), Pune bench, has ruled that the levy of late fees under Section 234E of the Income-tax Act, 1961, for returns processed prior to June 1, 2015, is not legally permissible. The Tribunal clarified that the amendment empowering the Central Processing Cell (CPC) to automatically levy such fees during the processing of TDS statements under Section 200A is prospective, applying only

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