https://www.taxtmi.com/caselaws?id=470572 Late-filing fee under section 234E could not be computed or demanded while processing TDS statements under section 200A before 1 June 2015. Clauses (c) to (f) inserted into section 200A(1) from that date conferred substantive authority to compute and raise the fee, and therefore operated prospectively. A jurisdictional ruling on the constitutional validity of section 234E did not address the separate question of authority to levy the fee through section 200A for earlier periods. Views treating the amendment as prospective were preferred as favourable to the assessee and consistent with the applicable CBDT circular; related fee demands and consequential interest were deleted. en-us Mon, 06 Jun 2022 00:00:00 +0530 Fri, 31 Jul 2026 10:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470572 Late-filing fee under section 234E could not be computed or demanded while processing TDS statements under section 200A before 1 June 2015. Clauses (c) to (f) inserted into section 200A(1) from that date conferred substantive authority to compute and raise the fee, and therefore operated prospectively. A jurisdictional ruling on the constitutional validity of section 234E did not address the separate question of authority to levy the fee through section 200A for earlier periods. Views treating the amendment as prospective were preferred as favourable to the assessee and consistent with the applicable CBDT circular; related fee demands and consequential interest were deleted. Case-Laws Income Tax Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470572