TMI Blog2021 (12) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... l Hospital v. Union of India and Another [ 2018 (12) TMI 1818 - KERALA HIGH COURT] wherein an identical question arose for consideration. After considering the statutory provisions and the implications of the amendment brought into the Act, it was held that the amendment would take effect only from 1st June, 2015 and is thus prospective in nature. It is submitted that the aforesaid judgment has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called upon to pay the late filing fee under section 234E of the Income Tax Act, 1961 (for short,'the Act'). 2. As per the aforesaid intimations, amounts have been demanded as late fee for the periods from 2012-13 to 2015-16 on the basis of the provisions in section 234E of the Act, which is as follows: 234E-Fee for default in furnishing statements:- (1) Without prejudice to the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 200A(1)(e). It is the claim of the petitioner that till 01.06.2015 petitioner cannot be mulcted with any liability to pay late fee for non filing of any statement of tax deduction at source. 4. I have heard Sri.K.N.Sreekumaran, learned counsel for the petitioner, Sri.Christopher Abraham, learned Standing Counsel for the respondents 1 to 3 as well as Sri.S.Manu, learned Assistant Solic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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