Interest u/s 234E of Income Tax for TDS returns prior to 01.06.2015 is illegal

Nagesh Consultants Vs DCIT (Delhi High Court) Delhi High Court held that levy of interest under section 234E of the Income Tax Act is illegal for returns of TDS in respect of the period prior to 01.06.2015. Accordingly, directed to be deleted. Facts- The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for Quarter 4 of AY 2013-14 FY 2012-13. The statement was processed by the respondent. There was a delay in filing the above TDS statement and therefore the AO by intimation u/s. 200A of the Income-Tax Act, 1961 dated 7.9.2013 levied late fee u/s. 234E...