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    <title>Fee for Late TDS Filing u/s 234E Not Applicable; Assessee Filed Promptly After Tax Deposit, No Delay Found.</title>
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    <description>Levy of fee u/s 234E - Late filing of TDS returns - no fee was leviable to the assessee u/ s 234E in violation of section 200(3), because assessee had furnished the statement immediately after depositing all the tax without any delay.</description>
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      <description>Levy of fee u/s 234E - Late filing of TDS returns - no fee was leviable to the assessee u/ s 234E in violation of section 200(3), because assessee had furnished the statement immediately after depositing all the tax without any delay.</description>
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