Tribunal held that  prior to the amendment to section 200A with effect from June 1, 2015, the Assessing Officer was not given the power to levy for late fee while processing the statement or return of tax deduction at source. The assessee delivered the statement and return of tax deduction at source and the Assessing Officer had issued intimation much prior to the amendment. Therefore, the adjustments made by the Assessing Officer while issuing intimation under section 200A(1) of the Act, without any enabling provision was sustainable. In the absence of any continuous delay, even after June 1, 2015 the adjustment made by the Assessing Officer was not justified. [The assessee did not press the appeals against the levy of late fee under section 234E pertaining to the delay after the amendment to the provision of section 200A(1) with effect from June 1, 2015. (AY.2013-14 to 2015-16)