Assessee made various payments in respect of carrying out those programs and deducted TDS on those payments. However, there was delay in submitting TDS statements as required under section 200(3) for each quarter. Thee assessee contended that due to paucity of staff and technical knowledge, there was delay in submitting quarterly TDS statements. The AO levied the late fee which was affirmed by the CIT(A)  On appeal the Tribunal held that  levy of late fee under section 234E is mandatory in nature and AO has no discretion to take its own decision but he has to make adjustment on account of levy of late fee as provided under section 234E in case there is a delay in submitting TDS statement. Accordingly the order of the AO is affirmed. (AY. 2016-17, 2017-18)