The AO rejected the application for non-levy of  fee  u/s. 234E  for TDS deducted prior to 1.6.2015 by placing reliance on the decision of non-jurisdictional High Courts, which was further upheld by the NFAC. In this context, the Tribunal noted that the Hon’ble Karnataka High Court in the case of Fatehraj Singhvi [2016] 73 taxmann.com 252 (Karn)(HC) held that fee u/s. 234E of the Act could not be computed at the time of processing of return u/s. 200A of the Act for return filed for TDS deducted prior to 1.6.2015 since amendment for levy of fees in the intimation came into effect only from 1.6.2015. Further, the Tribunal held that decision of the jurisdictional High Court would be binding on the ITAT / NAFC / AO within the jurisdiction of the Court whereas in absence of the jurisdictional High Court and decisions of non-jurisdictional High Courts are conflicting, the authorities must take the view which is in favour of the assessee.(AY. 2013-14)