https://www.taxtmi.com/caselaws?id=468966 Late fee under section 234E could not be levied through processing under section 200A for belated TDS statements relating to periods before 01.06.2015, because the machinery provision enabling computation of such fee in section 200A(1)(c) came into force only from that date. For pre-01.06.2015 statements, the statutory basis for computing and intimating the fee through section 200A was unavailable, so the levy was not sustainable and was directed to be deleted. en-us Thu, 19 Mar 2026 00:00:00 +0530 Tue, 26 May 2026 21:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468966 Late fee under section 234E could not be levied through processing under section 200A for belated TDS statements relating to periods before 01.06.2015, because the machinery provision enabling computation of such fee in section 200A(1)(c) came into force only from that date. For pre-01.06.2015 statements, the statutory basis for computing and intimating the fee through section 200A was unavailable, so the levy was not sustainable and was directed to be deleted. Case-Laws Income Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468966