Section 234E late fee cannot be levied through section 200A for pre-01.06.2015 TDS statements.

Late fee under section 234E could not be levied through processing under section 200A for belated TDS statements relating to periods before 01.06.2015, because the machinery provision enabling computation of such fee in section 200A(1)(c) came into force only from that date. For pre-01.06.2015 statements, the statutory basis for computing and intimating the fee through section 200A was unavailable, so the levy was not sustainable and was directed to be deleted.

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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 belated TDS statements relating to periods prior to 01.06.2015.

Analysis: Section 234E provides for levy of fee for delay in filing TDS statements, but the machinery for computing such fee while processing statements under section 200A was introduced only with effect from 01.06.2015 through section 200A(1)(c). For TDS statements pertaining to periods before that date, the enabling provision was not available, and the levy could not be sustained through processing under section 200A. The view was supported by the jurisdictional High Court decision relied upon by the assessee.

Conclusion: The levy of fee under section 234E for TDS statements relating to the period prior to 01.06.2015 was not sustainable and was directed to be deleted.

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