https://www.taxtmi.com/caselaws?id=779178 Delayed filing of TDS statements attracts late fee under Section 234E because Section 200(3) requires statements to be furnished within the prescribed time, and the levy operates automatically on default. Reasonable cause protection under Section 273B does not extend to this late fee, so delay does not dilute the statutory consequence. The commentary states that the levy was rightly imposed and the challenge failed. en-us Tue, 21 Jan 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779178 Delayed filing of TDS statements attracts late fee under Section 234E because Section 200(3) requires statements to be furnished within the prescribed time, and the levy operates automatically on default. Reasonable cause protection under Section 273B does not extend to this late fee, so delay does not dilute the statutory consequence. The commentary states that the levy was rightly imposed and the challenge failed. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779178