The Tribunal held that the provisions of section 200A(l)(c) , (d) and (f) of the Income-tax Act, 1961 came into force with effect from June 1, 2015 and hence, there was no authority or competence or jurisdiction on the part of the Department to compute and determine the fee under section 234E in respect of an assessment year relevant to an earlier period or returns prior to June 1, 2015. When no express authority was conferred by the statute under section 200A prior to June 1, 2015 for computation of any fee under section 234E 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, that in the light of the effective date of amendment, i. e., June 1, 2015 the Assessing Officer was directed to delete the fee levied under section 234E for the assessment years 2013-14 and 2014-15.( AY.2013-14, 2014-15)