Tribunal held that both the filing of the return by the assessee and processing thereof had happened much after June 1, 2015, i. e., the date of assumption of jurisdiction by the Assessing Officer to levy fees under section 234E. The AO  acquired the jurisdiction to levy the fees as on June 1, 2015 and therefore, any return filed and processed after June 1, 2015 would fall within this jurisdiction where on occurrence of any default on the part of the assessee, he could levy fee mandated under S. 234E. Therefore, irrespective of the period to which the quarterly return pertains, where the return is filed after June 1, 2015, the AO can levy fee under S  234E. At the same time, for the period of delay falling prior to June 1, 2015, there could not be any levy of fees as the assumption of jurisdiction to levy such fees was prospective in nature. Where the delay continues beyond June 1, 2015, the AO is well within his jurisdiction to levy fees under S. 234E for the period starting June 1, 2015 to the date of actual filing of the return of tax deducted at source. In the instant case, the levy of fees under S.234E was upheld for the period June 1, 2015 to the date of actual filing of the return of tax deducted at source which was July 22, 2015 and the balance fee so levied was deleted. (AY.2015-16)