Allowing the appeal of the assessee the Tribunal held that ,amendment to provisions of S. 200A with effect from 1-6-2015 levying fees is prospective operation, therefore, AO while processing TDS statements for period prior to 1-6-2015 cannot levy the fee. ( AY.2013-14)
Trimurty Buildcon (P.) Ltd. v. DCIT (2019) 174 ITD 252 (Jaipur) (Trib.)
S.234E: Fee-Default in furnishing the statements- Amendment to S. 200A with effect from 1-6-2015 empowering AO levying fees under 234E is prospective- Processing TDS statements for period prior to 1-6-2015 fee cannot be charged .[ S.200A ]