https://www.taxtmi.com/caselaws?id=786909 Whether a late-filing fee could be imposed by adjusting an intimation under Section 200A for TDS statements filed before 1 June 2015 turned on the statutory scope of Section 200A as it stood then. Section 200A prior to the 2015 amendment did not authorize computation or adjustment of fees under Section 234E; the 2015 amendment expressly added that power effective 1 June 2015. An intimation raising a demand by effecting a 234E adjustment before that effective date exceeded Section 200A's mandate and, coupled with the statutory limitation on issuing intimations, could not be cured later. Outcome: the impugned fee adjustments were held unsustainable and deleted (appeals allowed). en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786909 Whether a late-filing fee could be imposed by adjusting an intimation under Section 200A for TDS statements filed before 1 June 2015 turned on the statutory scope of Section 200A as it stood then. Section 200A prior to the 2015 amendment did not authorize computation or adjustment of fees under Section 234E; the 2015 amendment expressly added that power effective 1 June 2015. An intimation raising a demand by effecting a 234E adjustment before that effective date exceeded Section 200A's mandate and, coupled with the statutory limitation on issuing intimations, could not be cured later. Outcome: the impugned fee adjustments were held unsustainable and deleted (appeals allowed). Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786909