Section 234E Fee Not Sustainable for TDS Returns Processed Before 01.06.2015

Utkarsh Balaso Patil Vs ITO (ITAT Pune) Substance Over Penalty: 234E Fee Not Sustainable for Returns Processed Before 01.06.2015 Background Appeals: 14 appeals covering quarters of FYs 2013-14 & 2014-15 (Forms 24Q/26Q). Dispute: Levy of late fee u/s 234E for delayed filing of TDS statements. CPC: While processing returns u/s 200A, levied late fee u/s 234E. CIT(A)/NFAC (10.06.2025): Dismissed appeals, confirmed levy. Assessee’s Arguments Fee u/s 234E not applicable prior to 01.06.2015, since enabling provision in sec. 200A(c) inserted prospectively by Finance Act, 2015. Relied on multi...