Tribunal held that, since amendment to S. 200A with effect from 1-6-2015 is prospective in nature, AO while processing TDS returns for period prior to 1-6-2015 was not empowered to charge fees under S. 234E by way of intimation issued under S. 200A in respect of defaults before 1-6-2015. ( AY. 2013-14 to 2015-16)
Medical Superintendent Rural Hospital v. DCIT (2018) 173 ITD 575 (Pune)(Trib.)
S. 234E : Fee-Default in furnishing the statements- Prior to 1-6-2015, AO did not have power to charge fees under S. 234E while processing TDS returns-In absence of enabling provision fees cannot be levied in respect of intimation issued under S. 200A prior to 1-6-2015. [S. 200A]