https://www.taxtmi.com/caselaws?id=757048 Late fee under section 234E for TDS statements filed before 01.06.2015 was held to be unenforceable through the processing mechanism under section 200A(1), because the power to compute and levy such fee through that machinery was inserted only from that date. The levy was therefore treated as prospective in operation for earlier filing periods, and the fee demanded for the relevant pre-01.06.2015 statements was deleted in favour of the assessee. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757048 Late fee under section 234E for TDS statements filed before 01.06.2015 was held to be unenforceable through the processing mechanism under section 200A(1), because the power to compute and levy such fee through that machinery was inserted only from that date. The levy was therefore treated as prospective in operation for earlier filing periods, and the fee demanded for the relevant pre-01.06.2015 statements was deleted in favour of the assessee. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757048