https://www.taxtmi.com/caselaws?id=470573 Late-fee adjustments under the TDS statement-processing mechanism lacked statutory authority for periods before 01.06.2015 because the provision enabling computation of late fee during processing took effect only from that date. The notes state that section 234E late fee therefore could not be levied through an intimation under section 200A for the earlier period. They further state that delay in challenging such intimations should be viewed leniently where demands became known only through the departmental portal and the substantive challenge was covered in the assessee's favour, so that the first appeals may be decided on merits. en-us Fri, 22 Apr 2022 00:00:00 +0530 Mon, 03 Aug 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470573 Late-fee adjustments under the TDS statement-processing mechanism lacked statutory authority for periods before 01.06.2015 because the provision enabling computation of late fee during processing took effect only from that date. The notes state that section 234E late fee therefore could not be levied through an intimation under section 200A for the earlier period. They further state that delay in challenging such intimations should be viewed leniently where demands became known only through the departmental portal and the substantive challenge was covered in the assessee's favour, so that the first appeals may be decided on merits. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470573