INTEREST U/S 234 A IN AY 20 21..

DEAR PROFESSIONALS,

WHILE FILING ITR FOR AY 20 21 OF A CITIZEN AGED 60 ABOVE , I AM GETTING INTEREST U/S 234 A, IT IS APPLICABLE IF WE FILE BEYONG DUE DATE, BUT AT PRESENT GOVT HAS EXTENDED THE DUE DATE. SO WHY THIS INTEREST IS LEVIED??

PLSEASE DO COMMENT WITH REASON.