https://www.taxtmi.com/caselaws?id=783972 Fee under section 234E could not be levied through processing under section 200A for TDS statements relating to periods before 01.06.2015, because the statutory processing mechanism then in force did not authorise such fee. The Tribunal followed coordinate-bench and High Court authorities and treated the levy as not retrospectively applicable to those quarters, so the fee was deleted. en-us Fri, 19 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783972 Fee under section 234E could not be levied through processing under section 200A for TDS statements relating to periods before 01.06.2015, because the statutory processing mechanism then in force did not authorise such fee. The Tribunal followed coordinate-bench and High Court authorities and treated the levy as not retrospectively applicable to those quarters, so the fee was deleted. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783972