https://www.taxtmi.com/caselaws?id=790700 Fee under section 234E could not be levied through processing of TDS statements under section 200A for periods before 01.06.2015, because the enabling clause permitting such collection was inserted only from that date. The Tribunal followed consistent earlier decisions and High Court authority holding the amendment prospective in operation. Accordingly, levy of the fee for quarters processed before 01.06.2015 was unsustainable and was deleted. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790700 Fee under section 234E could not be levied through processing of TDS statements under section 200A for periods before 01.06.2015, because the enabling clause permitting such collection was inserted only from that date. The Tribunal followed consistent earlier decisions and High Court authority holding the amendment prospective in operation. Accordingly, levy of the fee for quarters processed before 01.06.2015 was unsustainable and was deleted. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790700