https://www.taxtmi.com/caselaws?id=327486 For TDS statements filed for periods before the 1 June 2015 amendment to section 200A, the processing provision permitted only limited adjustments, including arithmetical errors, apparent incorrect claims, and interest as then authorised. The power to compute and levy late filing fee under section 234E through an intimation under section 200A arose only after that amendment. As the impugned intimation was issued before the amendment took effect, there was no enabling provision to demand the fee through processing. The late filing fee levied under section 234E was therefore unsustainable and was deleted. en-us Fri, 01 Apr 2016 00:00:00 +0530 Thu, 12 May 2016 01:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327486 For TDS statements filed for periods before the 1 June 2015 amendment to section 200A, the processing provision permitted only limited adjustments, including arithmetical errors, apparent incorrect claims, and interest as then authorised. The power to compute and levy late filing fee under section 234E through an intimation under section 200A arose only after that amendment. As the impugned intimation was issued before the amendment took effect, there was no enabling provision to demand the fee through processing. The late filing fee levied under section 234E was therefore unsustainable and was deleted. Case-Laws Income Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327486