Provisions of Section 234E for levy of fees on account of late filing of TDS returns was brought on the Statute vide Finance Act, 2012 w.e.f. 01.07.2012 and also that Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01.06.2015 and that the same was brought on the Statute only vide Finance Act, 2015 w.e.f. 01.06.201 (AY. 2013-14)
Sonalac Paints & Coatings Ltd. v. DCIT (2018) 167 DTR 83 / 194 TTJ 771 (Chd.)(Trib.)/Nagapal Trading Co v .Dy CIT ( 2018) 167 DTR 83/ 194 TTJ 771 (Chd)(Trib)
S. 234E : Fee-Default in furnishing the statements-Fees levied u/s. 234E prior to 01.06.2015 in intimations made u/s. 200A was directed to be deleted. [S. 200A]