https://www.taxtmi.com/caselaws?id=467651 Late 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 amendment enabling such computation was prospective. The levy for FY 2012-13 was therefore beyond legal authority and was directed to be deleted. Where the challenge went to the jurisdiction to impose the fee, delay in filing the first appeal should not have prevented examination on merits. Relief was accordingly available to the assessee, and the connected appeals were decided in its favour. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 27 Mar 2026 12:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467651 Late 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 amendment enabling such computation was prospective. The levy for FY 2012-13 was therefore beyond legal authority and was directed to be deleted. Where the challenge went to the jurisdiction to impose the fee, delay in filing the first appeal should not have prevented examination on merits. Relief was accordingly available to the assessee, and the connected appeals were decided in its favour. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467651