Section 234E late fee could not be levied through section 200A intimations for earlier quarters before 01.06.2015.

Late fee under section 234E could not be levied through intimation under section 200A for quarters relating to financial years 2012-13 and 2013-14, because the computational machinery enabling such adjustment became operative only from 01.06.2015. The Tribunal noted that the first appellate authority had followed binding judicial precedent and found no infirmity in that view, so the relief granted was upheld.

---

---

Issues: Whether late fee under section 234E of the Income-tax Act, 1961 could be levied through intimation under section 200A for quarters relating to financial years 2012-13 and 2013-14, when the enabling provision in section 200A came into force on 01.06.2015.

Analysis: The levy of fee under section 234E depended on the computational machinery provided by section 200A. As the relevant enabling provision for such computation became operative only from 01.06.2015, the late fee could not be sustained for the periods in question. The first appellate authority had followed binding judicial precedent and the Tribunal found no infirmity in that view.

Conclusion: The levy of late fee was not sustainable for the quarters involved, and the relief granted by the first appellate authority was upheld.

---