The assessee filed statement of tax deducted at source on 9-3-2017. There was a delay in filing the TDS statement. The Assessing Officer by intimation under section 154, read with section 200A, levied late fee of Rs. 6,900 under section 234E. The Commissioner (Appeals) cancelled the order of the Assessing Officer holding that there would be no computation of fee for delayed filing of TDS return while processing TDS return under section 234E could be made for the assessment years prior to 1-6-2015. However, the Commissioner (Appeals), in exercise of his power of enhancement, held that TDS statement filed without payment of fee under section 234E beyond the time prescribed under section 200(3) was non-est in law. Tribunal held that, there is no power conferred on authority to declare a TDS return as non-est exposing assessee to consequences thereof. Accordingly the order of the CIT(A) is quashed. (AY. 2013-14, 2014-15)