Section 234E fee for delayed TDS statements applies independently of section 200A, including pre-01.06.2015 filings.

Late fee under section 234E for delayed TDS statements is treated as a charging liability independent of the processing mechanism in section 200A, and the amendment to section 200A enabling computation of that fee is regarded as clarificatory. On that basis, fee could be levied through intimation under section 200A even for statements furnished before 01.06.2015. The Tribunal also applied the jurisdictional High Court's ruling as binding precedent and did not follow the contrary view of another High Court, with the assessee's challenge failing.

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Issues: Whether late fee under section 234E of the Income-tax Act, 1961 could be levied through intimation under section 200A of the Income-tax Act, 1961 for TDS statements furnished before 01.06.2015.

Analysis: The Tribunal held that section 234E is the charging provision creating liability for fee for delayed furnishing of TDS statements, while section 200A is only a machinery provision regulating processing and computation. It followed the jurisdictional High Court's view that the amendment to section 200A enabling computation of fee under section 234E is clarificatory in nature and does not make the levy dependent on the amendment date. The Tribunal also noted that, in the hierarchy of precedents, the jurisdictional High Court's ruling binds it and therefore the contrary view of another High Court could not be preferred.

Conclusion: The levy of fee under section 234E for statements filed before 01.06.2015 was upheld and the assessee's challenge failed.

Ratio Decidendi: Liability to fee under section 234E exists independently of the processing mechanism in section 200A, and the amendment to section 200A does not postpone or nullify the levy for pre-01.06.2015 defaults.

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