On appeal, the Tribunal held that the provisions of S. 200A(l)(c), (d) and (f) of the Act came into force with effect from June 1, 2015 and hence when no express authority was conferred by the statute under S. 200A of the Act prior to June 1, 2015 for computation of any fee under S. 234E of the Act nor its determination, the demand or the intimation for the previous period or previous year prior to June 1, 2015 could not have been made.  Accordingly, in the light of the effective date of amendment, ie, June 1, 2015, the Assessing Officer was directed to delete the fee levied under S. 234E of the Act for the AYs 2013-14 and 2014-15. (AY.2013-14, 2014-15)