Topic
ITAT Kolkata rules that late fees under Section 234E of the Income Tax Act cannot be levied for TDS statements filed before June 1, 2015, aligning with Madras, Karnataka, and Kerala High Court judgments. This decision shields taxpayers from retrospective penalties for pre-2015 filings.
ITAT Pune rules that late fees under Section 234E of the Income Tax Act cannot be imposed for periods prior to 01.06.2015, even if TDS returns were filed late. The Tribunal also held that delays in filing appeals must be condoned when the assessee challenges the jurisdiction of the authority, ensuring substantive justice over procedural rigidity.
ITAT Pune holds that late fee under Section 234E can only be levied for delays occurring after 01.06.2015, even if TDS return pertains to earlier periods. Clarifies prospective nature of amendment.