Section 234E fees cannot be levied for Quarter ending before 01.06.2015

TB and ID Hospital Vs ITO (ITAT Cuttack)

We on perusal of all the appeals under consideration find that the issue involved in the appeals i.e ITA Nos.323 to 331CTK/2018 are covered by the above orders of the Tribunal as the amendment to Section 200(3) of the I.T. Act was made only with effect from June 1, 2015. Except for the Quarter-1 in the assessment year 2016-2017(i.e.ITA No.332/CTK/2018), all the quarters i.e. Quarter 4 in the A.Y.2013-2014, for Quarters 1 to 4 in the assessment year 2014-2015 and for Quarters 1 to 4

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