https://www.taxtmi.com/caselaws?id=777132 Late filing fee under section 234E, levied while processing a TDS statement under section 200A, was held sustainable for a default relating to the third quarter of FY 2015-16. The relevant precedents cited by the assessee concerned periods before 01.06.2015, when the enabling provision in section 200A(1)(c) was not operative; here, the default arose after that date, so the statutory regime permitting the levy applied. The levy was therefore upheld, and no infirmity was found in the first appellate authority's confirmation of the demand. en-us Thu, 21 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777132 Late filing fee under section 234E, levied while processing a TDS statement under section 200A, was held sustainable for a default relating to the third quarter of FY 2015-16. The relevant precedents cited by the assessee concerned periods before 01.06.2015, when the enabling provision in section 200A(1)(c) was not operative; here, the default arose after that date, so the statutory regime permitting the levy applied. The levy was therefore upheld, and no infirmity was found in the first appellate authority's confirmation of the demand. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777132