https://www.taxtmi.com/caselaws?id=470573 Late fee under section 234E could not be adjusted through section 200A processing for TDS statements filed before 1 June 2015, because the statutory mechanism permitting computation of that fee in processing became effective only from that date. The first appellate authority should take a lenient view of delay where fee demands became known through the departmental portal after business closure and the substantive challenge is covered in favour of the assessee. Appeals should therefore be adjudicated on merits. Return-processing machinery can compute a statutory levy only where it expressly authorises that computation, and a subsequent enabling amendment does not validate prior-period processing. 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 under section 234E could not be adjusted through section 200A processing for TDS statements filed before 1 June 2015, because the statutory mechanism permitting computation of that fee in processing became effective only from that date. The first appellate authority should take a lenient view of delay where fee demands became known through the departmental portal after business closure and the substantive challenge is covered in favour of the assessee. Appeals should therefore be adjudicated on merits. Return-processing machinery can compute a statutory levy only where it expressly authorises that computation, and a subsequent enabling amendment does not validate prior-period processing. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470573