https://www.taxtmi.com/caselaws?id=782947 Section 234E late fee could not be levied through processing of TDS statements under Section 200A for the assessment years in question because the enabling provision under Section 200A was held to have come into force only from 01.06.2015. Following the jurisdictional High Court, the Tribunal treated the issue as no longer res integra and concluded that the adjustment made while processing those statements was not permissible. The levy was therefore set aside in favour of the assessee. en-us Fri, 28 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782947 Section 234E late fee could not be levied through processing of TDS statements under Section 200A for the assessment years in question because the enabling provision under Section 200A was held to have come into force only from 01.06.2015. Following the jurisdictional High Court, the Tribunal treated the issue as no longer res integra and concluded that the adjustment made while processing those statements was not permissible. The levy was therefore set aside in favour of the assessee. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782947