Sec. 200A & 234E of Income Tax Act, 1961 – Deduction of tax at source – Appeals are filed at the instance of the assesses against the order of CIT(A) before Tribunal involving the issue as to whether the Revenue authorities were justified in levying the late fees u/s 234E of the Act while processing the statement of tax deducted at source u/s 200A of the Act before the amendment was brought in w.e.f. 01.06.2015 in the provisions of section 200A of the Act. ITAT allowed the appeal of the assesses holding that:– in the given set of facts of the instant appeals wherein fee u/s 234E of the Act was levied in the statements processed u/s 200A of the Act before 01.06.2015 i.e. before the amendment brought into effect from 01.06.2015 in section 200A of the Act thereby enabling the revenue authorities to raise demand in respect of levy of fees u/s 234E of the Act, CIT(A) erred in confirming the levy of late fees u/s 234E of the Act by the assessing officer. Accordingly findings of CIT(A) in all these appeals are reversed and revenue is directed to delete the levy of fees u/s 234E of the Act in all these 4 cases – OSWAL COMPUTERS & AMP CONSULTANTS PVT. LTD.Vs ITO [2020] 79 ITR (TRIB) 426 (ITAT-INDORE)