Late filing fee u/s 234e for 194ia

One of my client purchased H.P on 03-03-2014, for Rs. 60 lacs. So, he was served a notice in May 2016 by I-T for non-filing of 26QB.

I have caclulated tds, interest for late deduction and interest for late payment also till date,

so my question here is ... Is he liable to pay Fees u/s 234e as the same fee was not applicable before 01.06.2015???

Kindly confirm the same as I need to file 26QB at the earliest......