Assessee filed quarterly TDS statement (Form 24Q) for two quarters of relevant financial year 2012-13 belatedly. Assessing Officer (TDS CPC) imposed late fees under section 234E along with interest. Tribunal held that there is no enabling provision in Act under section 200A for raising demand in respect of levy of fee under section 234E for a period prior to 31-03-2015, levy of fee is deleted.(AY. 2013-14, 2014-15)