https://www.taxtmi.com/caselaws?id=799147 Section 200A acquired express power to compute and demand late fee under Section 234E only from 1 June 2015, and that amendment operates prospectively. Consequently, an intimation under Section 200A cannot validly levy Section 234E late fee for delayed quarterly TDS statements relating to periods before that date. Where High Court decisions conflict on the issue, the interpretation favourable to the assessee applies. Late fee imposed for TDS statements pertaining to financial year 2012-13 was therefore not chargeable and must be deleted. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799147 Section 200A acquired express power to compute and demand late fee under Section 234E only from 1 June 2015, and that amendment operates prospectively. Consequently, an intimation under Section 200A cannot validly levy Section 234E late fee for delayed quarterly TDS statements relating to periods before that date. Where High Court decisions conflict on the issue, the interpretation favourable to the assessee applies. Late fee imposed for TDS statements pertaining to financial year 2012-13 was therefore not chargeable and must be deleted. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799147