https://www.taxtmi.com/highlights?id=82718 Section 234E late fee levy for TDS statements processed u/s 200A challenged. Court observed Section 200A introduced from 01.06.2015, not applicable for assessment years 2012-13, 2013-14. In absence of Section 200A provisions, late fee u/s 234E ought not to have been imposed while processing TDS applications u/s 200A. Consequently, impugned Demand Intimation Letters set aside as liable. en-us Wed, 30 Oct 2024 08:32:36 +0530 Wed, 30 Oct 2024 08:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82718 Section 234E late fee levy for TDS statements processed u/s 200A challenged. Court observed Section 200A introduced from 01.06.2015, not applicable for assessment years 2012-13, 2013-14. In absence of Section 200A provisions, late fee u/s 234E ought not to have been imposed while processing TDS applications u/s 200A. Consequently, impugned Demand Intimation Letters set aside as liable. Highlights Income Tax Wed, 30 Oct 2024 08:32:36 +0530 https://www.taxtmi.com/highlights?id=82718