The High Court observed that there is Division Bench decision of Karnataka High Court in the case of Fatheraj Sanghvi .v. UOI (2016) 142 DTR 281 ( Karn) (HC) which has already held that no fee can be levied under S.234E of the Act in so far as they are prior to the period of June 1, 2015 and such intimations can be said as without any authority of law and hence illegal and invalid and matter remanded. (W.P No. 618 of 2015, dt. 12/12/2017, W.P Nos 5831 & 5990 of 2015 )
Sree Ayyappa Educational Charitable Trust v DCIT (2018) 162 DTR 350/301 CTR 150 (Karn)(HC) Sadhguru Infratech (P) Ltd .v. UOI 2018) 162 DTR 350/301 CTR 150 (Karn)(HC)
S. 234E: Fee-Default in furnishing the statements – Demand under S. 200A for computation and intimation for payment of fees under S. 234E could not be made in the purported exercise of power under S. 200A prior to June 1, 2015 – Matter remanded.[S.200A]