No late fees under section 234 E of IT Act,1961 on TDS default before 01/06/2015

Shimas Network Pvt. Ltd. Vs CIT (ITAT Bangalore) Conclusion: Fee u/s. 234E for filing TDS returns belatedly could not be levied prior to 01/06/2015 as there was no machinery provision of sec. 200A . Held: Assessee had filed the TDS returns belatedly which was accepted by TIN. Subsequently ITO Centralized Processing Call-TDS levied late fee of Rs. 64,480/- for delay as per intimation under section 200 A issued on 31/10/2018.  Aggrieved by the orders of ITO, assessee filed an appeal before the CIT(A) contending that prior to 1st June, 2015, there was no enabling provision for payment and levy o...