Late Fee U/s. 234E for TDS Default Committed prior to 01/06/15 not leviable: ITAT

Tribunal in the case of Gajanan Construction (supra) and in the case of Sh. Rajesh Kumar Kukreja Vs. DCIT (TDS) (ITAT Delhi), was of the opinion that that the Assessing Officer is not empowered to charge fees under section 234E of the Act by way of intimation issued under section 200A of the Act, in the case of present assessee since the default committed is prior to 01/06/15.