Sec. 234E of Income Tax Act, 1961—Late Fee—CIT(A) was justifiued in deleting fee levied u/s 234E on processing of eTDS statement (s) filed late in contravention to Section 200 for F.Y 2016-17 (Quarter-3) in contrary to Clause (c) to Section 200A(1) inserted by the Finance Act 2015 w.e.f 01.06.2015 - Whether a particular provision is within the four corners of the Constitution is a matter which falls in the exclusive domain and jurisdiction of the Courts and the ld CIT(A) doesn’t have any authority and jurisdiction to hold any provisions as constitutionally not valid - ITO V/s AJMER VIDHYUT VITRAN NIGAM LTD. - [2020] 28 ITCD Online 035 (ITAT-JAIPUR)