Allowing the appeal of the assessee the Tribunal held that prior 1—06 2015, there was no enabling provision in Act u/s 200A for raising demand in respect of levy of fee u/s 234E . Accordingly the levy of penalty is held to be not valid. (AY. 2013-14)
Sudarshan Goyal v. Dy. CIT (2018) 194 TTJ 22 (UO) (Agra)(Trib.)
S. 234E : Fee-Default in furnishing the statements-in the absence of enabling provisions u/s 200A, levy of late fee is not valid. [S. 200A]