https://www.taxtmi.com/caselaws?id=470574 Late fee for delayed filing of TDS statements under section 234E is described as a fixed charge for additional departmental services resulting from delayed compliance, rather than a tax or penalty. The provision does not provide authority to condone the delay, and the levy operates automatically upon delayed filing. The notes state that no appeal lies against this automatic late fee, with the issue recorded as decided against the assessee. en-us Tue, 18 Jul 2023 00:00:00 +0530 Mon, 03 Aug 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470574 Late fee for delayed filing of TDS statements under section 234E is described as a fixed charge for additional departmental services resulting from delayed compliance, rather than a tax or penalty. The provision does not provide authority to condone the delay, and the levy operates automatically upon delayed filing. The notes state that no appeal lies against this automatic late fee, with the issue recorded as decided against the assessee. Case-Laws Income Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470574