Sec. 234E of Income Tax Act, 1961— late fee — Levy U/s 234E is mandatory in nature and A.O. has no discretion to take its own decision but he has to make the adjustment on account of levy of late fee as provided U/s 234E in case there is a delay in submitting the TDS statement- The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E while making adjustment and issuing the intimation and in the absence of any such allegation by the assessee that the A.O. has violated any of the provisions of Section 200A as well as Section 234E , the adjustment made by the A.O. on account of late fee U/s 234E cannot be deleted. - CHILD DEVELOPMENT PROJECT OFFICE-SHRINAGAR V/s ASSTT. CIT - [2020] 28 ITCD Online 026 (ITAT-JAIPUR)