Tribunal held that no fee can be levied under section 234E in terms of section 200A where date of filing of TDS statement and date of intimation are much prior to 1-6-2015. (AY. 2014-15)
Govt. Girls Sr. Secondary School v. ACIT (2021) 186 ITD 24 (Delhi)(Trib.)
S. 234E : Fee-Default in furnishing the statements-Prior to 1-6-2015-No fee can be levied. [S.200A]