https://www.taxtmi.com/caselaws?id=754813 Late fee under section 234E could not be computed and recovered through intimation under section 200A for TDS statements relating to periods before 1 June 2015, because the processing machinery in section 200A did not then include clause (c) authorising such levy at the intimation stage. The amendment inserting that clause was treated as the enabling provision for computation of the fee during processing, and it was not available for earlier periods. Relying on binding jurisdictional precedent and a coordinate bench view, the Tribunal treated the late-fee demand in the pre-1 June 2015 intimation as authority and directed deletion. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 28 Jun 2024 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754813 Late fee under section 234E could not be computed and recovered through intimation under section 200A for TDS statements relating to periods before 1 June 2015, because the processing machinery in section 200A did not then include clause (c) authorising such levy at the intimation stage. The amendment inserting that clause was treated as the enabling provision for computation of the fee during processing, and it was not available for earlier periods. Relying on binding jurisdictional precedent and a coordinate bench view, the Tribunal treated the late-fee demand in the pre-1 June 2015 intimation as authority and directed deletion. Case-Laws Income Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754813