https://www.taxtmi.com/caselaws?id=790701 Fee under section 234E could not be levied while processing TDS statements under section 200A for periods prior to 01.06.2015 because the enabling provision was inserted only by the Finance Act, 2015 with prospective effect from that date. The tribunal treated the amendment as prospective and held that, for statements processed before 01.06.2015, the statutory mechanism did not authorise levy of the fee. The levy was therefore deleted in favour of the assessee. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790701 Fee under section 234E could not be levied while processing TDS statements under section 200A for periods prior to 01.06.2015 because the enabling provision was inserted only by the Finance Act, 2015 with prospective effect from that date. The tribunal treated the amendment as prospective and held that, for statements processed before 01.06.2015, the statutory mechanism did not authorise levy of the fee. The levy was therefore deleted in favour of the assessee. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790701