https://www.taxtmi.com/caselaws?id=356275 The Tribunal upheld the late filing fee charged under section 234E for delayed TDS statements, dismissing the appeal against the Commissioner of Income Tax(Appeals) orders. The Gujarat High Court clarified that section 200A is a machinery provision and does not govern charging provisions like section 234E. The Court emphasized that even before the amendment to section 200A, the Revenue could demand the fee under section 234E, which retains the substantive power to levy fees. The Tribunal considered the amendment as clarificatory, affirming that the authority to impose fees lies with section 234E, ultimately leading to the dismissal of the appeals against the late filing fees. en-us Thu, 01 Feb 2018 00:00:00 +0530 Wed, 28 Feb 2018 06:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356275 The Tribunal upheld the late filing fee charged under section 234E for delayed TDS statements, dismissing the appeal against the Commissioner of Income Tax(Appeals) orders. The Gujarat High Court clarified that section 200A is a machinery provision and does not govern charging provisions like section 234E. The Court emphasized that even before the amendment to section 200A, the Revenue could demand the fee under section 234E, which retains the substantive power to levy fees. The Tribunal considered the amendment as clarificatory, affirming that the authority to impose fees lies with section 234E, ultimately leading to the dismissal of the appeals against the late filing fees. Case-Laws Income Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356275