Section 234E Late Fee for delayed TDS return filing not applies to FY 2012-13

Alapatt Fashion Jewellery Vs ITO (Kerala High Court)

This writ petition has been filed, challenging the levy of fees under Section 234E of the Income Tax Act, for the financial year 2012-13 on the ground that the provisions of Section 234E of the Act can operate only prospectively, i.e, with effect from 01.06.2015 and not in respect of any earlier period.

2. Learned counsel appearing for the petitioner would submit that though a statutory appeal was filed, the same has also been rejected. Learned counsel appearing for

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