It doesn't matter when. Your body needs whatever-amount-of-calories it needs, and doesn't much care what time they go in :)
The whole push to eat more/earlier and less/later tends to be a result of a few typical situations:
1) "overweight" tends to correlate with "regularly skips breakfast" - a habit that tends to set people up for becoming ravenously hungry and over-eating later in the day. So "good diet advice" tends to include "make sure you fuel yourself at breakfast/throughout the day" - to avoid setting yourself up for overeating later.
2) "late night eating" tends to correlate with "mindless snacking on junk food in front of the tv." Thus, lots of "good diet advice" includes suggestions to try not to eat after a certain hour. Not because eating at a late hour is bad, but, because some of our bad habits tend to happen at that late hour! So putting in a little rule about not-eating-late can help some people become more mindful of their "mindless snacking habits."
3) eating a lot at the end of the day can cause issues for some people with acid reflux when they lay down to go to sleep on a full stomach. Thus, it's often suggested that "for your comfort" you might want to avoid going to bed on a full stomach.
But as far as "will calories i eat at night more easily turn into fat, than calories i eat in the morning"? - in a short answer - No. Eat when it suits you.
Goal 1 - break 200 (46 pounds lost)**DONE**
Goal 2 - leave obesity behind (BMI 29.9, at 185#) **DONE**
Goal 3 - BMI = Normal (154# or less)
| current weight: 172.5