https://www.taxtmi.com/caselaws?id=789850 Fee under section 234E could not be levied through processing of TDS statements for periods prior to 01.06.2015 because section 200A, as then in force, did not contain the enabling adjustment mechanism. The statutory machinery for such collection was introduced only with effect from 01.06.2015, so intimation under section 200A for the earlier period lacked authority to raise the demand. The fee demand for the pre-amendment period was therefore unsustainable and was deleted in favour of the assessee. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789850 Fee under section 234E could not be levied through processing of TDS statements for periods prior to 01.06.2015 because section 200A, as then in force, did not contain the enabling adjustment mechanism. The statutory machinery for such collection was introduced only with effect from 01.06.2015, so intimation under section 200A for the earlier period lacked authority to raise the demand. The fee demand for the pre-amendment period was therefore unsustainable and was deleted in favour of the assessee. Case-Laws Income Tax Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789850