The Petitioner had not filed its statements for tax deducted at source for AYs. 2012-13 to 2014-15. The late fee u/s. 234E was levied. On appeal, the levy of late fee was upheld. The Petitioner filed writ petitions before the Kerala High Court. The High Court held that in M/s. Sarala Memorial Hospital v. UOI and Anr. (W.P. (C) No. 37775 of 2018) involving identical issue, it was held that amendments made u/s. 200A for levy of late fee u/s. 234E were effective from 1^st June 2015. Hence, prior to that date, late fee for non-filing of statement of taxes deducted at source could not be levied. The High Court thus allowed the writ petition. As regards the objection of the Revenue that an appeal filed by the assessee was dismissed and therefore, the writ petition could not survive, the High Court held that levy of late fee is not applicable for the periods prior to 1^st June 2015 and hence, the order of appellate authority was perverse and thus, warranted interference under Article 226 of the Constitution of India.