AO Cannot Impose Fees u/s 234E for Delays in TDS Filing Before June 1, 2015 via Section 200A Intimations.

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....Levy of fees u/s. 234E - delay in filing Form No.26Q - TDS returns / statements - AO is not empowered to charge fees u/s 234E of the Act by way of intimations issued u/s 200A of the Act in respect of defaults before 01.06.2015 - AT....