https://www.taxtmi.com/caselaws?id=776635 Fee under section 234E could not be levied while processing TDS statements under section 200A for periods prior to 01.06.2015 because, before the Finance Act, 2015 amendment, section 200A did not contain the enabling mechanism for such adjustment. The ITAT relied on coordinate bench rulings and noted the absence of any contrary jurisdictional High Court decision. The late-fee demand was therefore held unsustainable for the pre-amendment period, and the Revenue's appeals were dismissed, sustaining deletion of the demand in favour of the assessee. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776635 Fee under section 234E could not be levied while processing TDS statements under section 200A for periods prior to 01.06.2015 because, before the Finance Act, 2015 amendment, section 200A did not contain the enabling mechanism for such adjustment. The ITAT relied on coordinate bench rulings and noted the absence of any contrary jurisdictional High Court decision. The late-fee demand was therefore held unsustainable for the pre-amendment period, and the Revenue's appeals were dismissed, sustaining deletion of the demand in favour of the assessee. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776635