Held that amendment in section 200A by way of insertion of clause (c) was only with effect from 1-6-2015 and therefore no fees would be payable by assessee for any period prior to 1-6-2015. Accordingly levying late fee prior to 1-6-2015 would not be sustainable. (AY. 2013-14 to 2015-16)
Bhaskar Roy v. ITO (2022) 193 ITD 668 (Kol.)(Trib.)
S. 234E : Fee-Default in furnishing the statements-Amendment in section 200A by way of insertion of clause (c) was only with effect from 1-6-2015-Levying late fee for period prior to 1-6-2015 is not valid. [S. 200A]