The AO while processing the TDS returns/statement issued intimation to the assessee under section 200A and levied late filing fee under S.  234E. The assessee filed appeal before the CIT(A)  which was dismissed.  Tribunal held that clause (c) inserted in section 200A with effect from 1-6-2015, is prospective in nature and, therefore, no computation of late fee for demand or intimation for late fee under S.  234E could be made for TDS deducted for respective assessment years prior to 1-6-2015. Appeal of the assessee is allowed. (AY. 2013 -14 to 2015-16)