Tribunal held that no fee for period of default can be levied under section 234E in terms of section 200A for defaults in filing TDS/TCS statements/returns where defaults are prior to 1-6-2015. (AY. 2015-16)
Additional DIGP. v. DCIT (2020) 185 ITD 525 (Delhi)(Trib.)
S. 234E : Fee-Default in furnishing the statements-Returns prior to 1-6-2015, no fee for period of default can be levied. [S. 200A]