Assessee deducted tax at source under section 195 and assessee deposited same on 18-5-2015 i.e., prior to amendment to section 200A(1), wherein clause (c) was inserted with effect from 1-6-2015-Statement of TDS, was filed on 23-6-2016. Assessing Officer levied Late fee  for delayed filing of TDS statement. CIT (A) affirmed the order of the Assessing Officer.  Allowing the appeal the Tribunal held that since default was prior to impugned amendment, there was no merit in charging late fee under section 234E since impugned amendment was prospective in nature.  (AY. 2013-14 to 2015-16)