Fee u/s 234f

When filing revised return to the original return which has been filed before the due date

i m talking about original return

As per proviso to Section 139 inter-alia provides, every person, being an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated or not, or an artificial juridical person, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year, without giving effect to the provisions of [clause (38) of section 10 or] section 10A or section 10B or section 10BA or Chapter VI-A exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed.
Hence, late fee U/s 234F is not applicable on any assessee who is not liable to file income tax return as per above provision.
Example: – An individual (age below 60 years) having Gross total income Rs. 2,48,000 and no deductions under chapter VI-A. If such individual files income tax return after due date, there will be no late fee in this case.
Example: – An individual (age below 60 years) having Gross total income Rs. 2,52,000 and no deductions under chapter VI-A. If such individual files income tax return after due date, there will be late fee in this case.
Conclusion:-  
If any person who is not liable to file income tax return U/s 139, such person should not worry about late fee under section 234F even though income tax return filed after due date. 

thank u very much