No Section 234E late fees for delayed TDS Statement filed before 31.05.2015

Klug Avalon Mechatronics Private Limited Vs ITO (ITAT Pune) ITAT held that a person is liable to deduct any sum under the provisions of chapter XVII of the Act, is under obligation to deliver or furnish a statement u/s 200(3) of the Act within the due date prescribed therein and in the event of default, is exposed to section 234E of the Act. Although the levy of fees u/s 234E of the Act for delay in furnishing statement has been brought into statute w.e.f. 1st July, 2012, the enabling provision of section 200A(1)(c) authorising such levy came into force w.e.f. 1st June, 2015 by Finance Act, 20...