Sec. 234E of Income Tax Act, 1961— Late fees — The amendment to section 200A(1) is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E, hence, the intimation issued by the Assessing Officer under section 200A in all the appeals does not stand and the demand raised by way of charging the fees under section 234E is not valid and the same is deleted and the intimation issued by the Assessing Officer was beyond the scope of adjustment provided under section 200A and such adjustment could not stand in the eye of law. - SVS GUARDING SERVICES PVT. LTD. V/s ITO - [2020] 28 ITCD Online 059 (ITAT-DELHI)