https://www.taxtmi.com/caselaws?id=776901 ITAT, Nagpur affirmed that levy of late filing fee under section 234E for delayed TDS statements is consequential and mandatory where statements were furnished after the due date under s.200(3). Although s.234E was effective from 1 July 2012, the enabling provision s.200A(1)(c) came into force w.e.f. 1 June 2015; the AO's imposition of the fee was upheld by CIT(A) and the Tribunal declined to delete the levy. Appeal by the assessee dismissed. en-us Wed, 08 Jan 2025 00:00:00 +0530 Tue, 19 Aug 2025 18:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776901 ITAT, Nagpur affirmed that levy of late filing fee under section 234E for delayed TDS statements is consequential and mandatory where statements were furnished after the due date under s.200(3). Although s.234E was effective from 1 July 2012, the enabling provision s.200A(1)(c) came into force w.e.f. 1 June 2015; the AO's imposition of the fee was upheld by CIT(A) and the Tribunal declined to delete the levy. Appeal by the assessee dismissed. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776901