https://www.taxtmi.com/caselaws?id=470574 Late fee for delayed filing of TDS statements under section 234E operates automatically as a fixed charge for additional departmental services arising from delayed compliance. It is characterised as neither tax nor penalty. The provision contains no power to condone the filing delay, and the automatic levy is stated to be non-appealable. Delayed TDS statement filers therefore remain liable for the prescribed late fee without a statutory appeal mechanism against that levy. 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 operates automatically as a fixed charge for additional departmental services arising from delayed compliance. It is characterised as neither tax nor penalty. The provision contains no power to condone the filing delay, and the automatic levy is stated to be non-appealable. Delayed TDS statement filers therefore remain liable for the prescribed late fee without a statutory appeal mechanism against that levy. Case-Laws Income Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470574