While disposing a bunch of appeals, Pune ITAT [Income Tax Appellate Tribunal] has held that Rs. 200/- per day fee for late filing of TDS return can be recovered only for periods commencing on or after 1-Jun-2015.

The case is being popularly known as Gajanan Constructions v DCIT, CPC (TDS), Ghaziabad, Uttarpradesh ITA No(s). 1292 & 1293/PN/2015 dated 23-Sep-2016