Section 200A processing could not include late filing fee under section 234E for pre-amendment TDS statements.

Before the 1 June 2015 amendment, section 200A did not authorise adjustment of late filing fee under section 234E while processing a TDS statement, so an intimation including that fee exceeded the permissible scope of processing. The Tribunal followed its earlier view and deleted the levy, allowing the appeal in favour of the assessee.

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Issues: Whether late filing fee levied under section 234E could be adjusted while processing the TDS statement under section 200A for a period prior to 1 June 2015.

Analysis: The Tribunal followed its earlier view that, before the amendment to section 200A with effect from 1 June 2015, the processing provision did not authorise adjustment of fee under section 234E while issuing intimation for a TDS statement. The levy in the intimation was therefore beyond the scope of the permissible adjustments under section 200A as it then stood.

Conclusion: The levy of late filing fee under section 234E was deleted and the appeal was allowed in favour of the assessee.

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