The assessee entered into an agreement to purchase 96 flats. Upon receiving letter of allotment assessee paid consideration and deducted tax at source under S.  194-IA of the Act @ 1% and deposited the same.  However, did not file TDS Statement within due date.  AO imposed fee under S.  234E of the Act as all the TDS statements were not filed within the time limit.  On appeal, the CIT (Appeals) decided against the assessee on merits and also held that there was no provision for appeal against levy of fee under S.  234E. On appeal assessee preferred an appeal before Tribunal.  Further, Tribunal held that once tax has been deducted at source, tax was to be deposited and TDS statements were to be filed within the due date.  The provisions of S.  200(3) apply to all TDS provisions including section 194-IA.  Tribunal also rejected the contention of the appellant that purchase of 96 flats constituted one single transaction and thus levy of fees under S.  234E shall be restricted to one TDS statement only and held that as the letter of allotment contains details of description of 96 flats and that the assessee filed separate TDS statements, the fees shall be levied on all TDS statements. The Tribunal reversed the findings of CIT(A) and held that an appeal against levy of fees under S.  234E is maintainable before the CIT(A).  (AY.  2016-17)