Section 234E late fee for defaults prior to 01.06.2015 is not sustainable 

ICMC Projects Pvt. Ltd. Vs ITD (ITAT Delhi) Hon’ble Karnataka High Court in case of Fatehraj Singhvi & Ors. vs. UOI & Ors. 2016 (9) TMI 964 is in favour of the assessee holding that the amendments brought in statute w.e.f. 01.06.2015 are prospective in nature and as such, notices issued u/s 200A of the Act for computation and intimation of payment of late filing fee u/s 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable. At the same time, the Hon’ble Gujarat High Court in case of Rajesh Kourani vs. UOI (2017) 83 com 137 has decided the ...