Held that The Commissioner (Appeals) was justified in confirming the late fee levied by the Assessing Officer under section 200A read with section 234E since the defaults made by the assessee were after June 1, 2015. (AY.2016-17)
Government Secondary School Kumharia v. ACIT, CPC (TDS) (2022)95 ITR 80 (SN)(Jaipur) (Trib)
S. 234E : Fee-Default in furnishing the statements-Defaults in Financial year 2015-16 after 1-6-2015-Levy of late justified. [S. 200A(1)(c), Form 24Q]