Section 200(3) of the Income Tax Act

The amendment to Section 200A, enabling the levy of late filing fees under Section 234E, applies prospectively from June 1, 2015. Therefore, no fee under Section 234E can be levied via an intimation issued under Section 200A for periods prior to this date.

The fee under Section 234E for late filing of TDS/TCS statements cannot be levied retrospectively by processing an intimation under Section 200A for defaults occurring before the amendment allowing such processing.

A fee under Section 234E cannot be levied or adjusted in an intimation under Section 200A for TDS statements pertaining to periods prior to June 1, 2015, as the enabling amendment to Section 200A(1)(c) came into effect only from that date.

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

The imposition of fees for late filing of TDS/TCS returns prior to the Finance Act, 2015 amendments was not illegal, and the Rajasthan High Court found no justification to interfere with such compensatory fees.

Intimations issued under Section 200A cannot levy fee under Section 234E for belated filing of TDS statements that relate to periods prior to June 1, 2015, as the amendment to Section 200A allowing such levy is prospective from June 1, 2015.

The rule of consistency does not override the correct application of law and should not be applied if it leads to an anomalous outcome.

Receipt of a non-compete fee, even if it does not alter the assessee's business structure, impairs the carrying on of their activity, constituting a loss of a source of income.

Section 234E of the Income Tax Act, 1961, which levies a fee for delayed filing of TDS statements, is intra vires the Constitution. However, this fee cannot be levied for statements filed prior to June 1, 2015.