https://www.taxtmi.com/highlights?id=98485 Processing of TDS statements under section 200A could not, for periods before 01.06.2015, be used to compute and levy late fee under section 234E because the enabling provision came into force only from that date. For quarterly TDS returns relating to FY 2014-15, the levy raised in the intimation under section 200A was therefore without authority and invalid. The Tribunal followed jurisdictional High Court and co-ordinate bench rulings and directed deletion of the late fee charged in the intimation. en-us Mon, 06 Apr 2026 08:51:45 +0530 Mon, 06 Apr 2026 08:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98485 Processing of TDS statements under section 200A could not, for periods before 01.06.2015, be used to compute and levy late fee under section 234E because the enabling provision came into force only from that date. For quarterly TDS returns relating to FY 2014-15, the levy raised in the intimation under section 200A was therefore without authority and invalid. The Tribunal followed jurisdictional High Court and co-ordinate bench rulings and directed deletion of the late fee charged in the intimation. Highlights Income Tax Mon, 06 Apr 2026 08:51:45 +0530 https://www.taxtmi.com/highlights?id=98485