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2020 (7) TMI 96 - AT - Income TaxLate filing fee u/s 234E - intimation u/s 200A - HELD THAT:- This appeal is covered in favour of the assessee by the judgment of M/s.Sarala Memorial Hospital v. ITO (TDS) [2018 (12) TMI 1818 - KERALA HIGH COURT] as held that fees u/s 234E could not have been computed for assessment prior to 01.06.2015. In the instant case, the assessment year being 2013- 2014, there cannot be any levy of fees u/s 234E - Decided in favour of assessee.
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