https://www.taxtmi.com/caselaws?id=789268 Late fee under Section 234E could not be levied while processing quarterly TDS returns under Section 200A for periods before 01.06.2015, because the enabling provision for computing that fee was inserted into Section 200A only from that date. For the relevant financial year 2014-15, intimation issued under Section 200A could not sustain the levy in the absence of such authority, so the late fee was held invalid and directed to be deleted. en-us Wed, 25 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789268 Late fee under Section 234E could not be levied while processing quarterly TDS returns under Section 200A for periods before 01.06.2015, because the enabling provision for computing that fee was inserted into Section 200A only from that date. For the relevant financial year 2014-15, intimation issued under Section 200A could not sustain the levy in the absence of such authority, so the late fee was held invalid and directed to be deleted. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789268