https://www.taxtmi.com/caselaws?id=801325 Late fee under Section 234E could not be computed while processing TDS statements under Section 200A for periods before 1 June 2015. The amendment expressly enabling such computation operated prospectively from that date. With no jurisdictional High Court ruling and conflicting High Court views, the interpretation favourable to the assessee applied. Accordingly, late fee imposed for financial year 2012-13 through Section 200A was invalid and liable to be deleted. en-us Wed, 30 Sep 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801325 Late fee under Section 234E could not be computed while processing TDS statements under Section 200A for periods before 1 June 2015. The amendment expressly enabling such computation operated prospectively from that date. With no jurisdictional High Court ruling and conflicting High Court views, the interpretation favourable to the assessee applied. Accordingly, late fee imposed for financial year 2012-13 through Section 200A was invalid and liable to be deleted. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801325