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A perusal of the order of ld. CIT(A) shows that all these TDS statements were filed before 01.06.2015, therefore, the question that has to be considered is as to whether the CIT(A) was justified in confirming the levy of late fee u/s 234E for delay in filing of the TDS statements and interest u/s 220(2) of the IT Act, 1961.

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Sec. 234E of Income Tax Act, 1961— Late fee — 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, accordingly, the demand on account of 234E is cancelled. - SUPREME BRAHMAPUTRA (JV) V/s ASSTT. CIT - [2020] 28 ITCD Online 060 (ITAT-DELHI)

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