https://www.taxtmi.com/caselaws?id=760881 Late fee under section 234E could not be computed or demanded while processing TDS statements under section 200A for periods before section 200A(1)(c) came into force on 01.06.2015. Although section 234E created the substantive liability for delayed filing, the processing mechanism authorising computation and levy at the section 200A stage was introduced only prospectively, so it could not be applied retrospectively in the absence of express enabling provision. The levy for the relevant earlier periods was therefore invalid. en-us Thu, 12 Sep 2024 00:00:00 +0530 Tue, 29 Oct 2024 09:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760881 Late fee under section 234E could not be computed or demanded while processing TDS statements under section 200A for periods before section 200A(1)(c) came into force on 01.06.2015. Although section 234E created the substantive liability for delayed filing, the processing mechanism authorising computation and levy at the section 200A stage was introduced only prospectively, so it could not be applied retrospectively in the absence of express enabling provision. The levy for the relevant earlier periods was therefore invalid. Case-Laws Income Tax Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760881