Tribunal held that demand raised with reference to section 234E of the Act cannot be countenanced in terms of the pre -amended provision of S.200A and hence quashed .   Before amendment by the Finance Act , 2015 – w. e.f. Ist June 2015  did not permit levy of fee under section 234E , for delay in filing quarterly statements , while processing the quarterly statements .  ( AY. 2013 -14)( ITA No. 634 to 639 / Del / 2024 dt 11-10- 2024 )