https://www.taxtmi.com/caselaws?id=468965 Section 200A, as it stood before 01.06.2015, did not permit computation of late fee under section 234E while processing quarterly TDS statements, so the levy for pre-amendment quarters was treated as without authority and deleted. After the Finance Act, 2015 amendment, section 200A expressly enabled that processing power from 01.06.2015, and the levy for the post-amendment quarter was upheld. The Tribunal thus allowed relief for the earlier periods but sustained the charge for the later period, applying the statute according to the time at which the TDS statements were processed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 26 May 2026 21:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468965 Section 200A, as it stood before 01.06.2015, did not permit computation of late fee under section 234E while processing quarterly TDS statements, so the levy for pre-amendment quarters was treated as without authority and deleted. After the Finance Act, 2015 amendment, section 200A expressly enabled that processing power from 01.06.2015, and the levy for the post-amendment quarter was upheld. The Tribunal thus allowed relief for the earlier periods but sustained the charge for the later period, applying the statute according to the time at which the TDS statements were processed. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468965