Waiver for tds return late filling fees u/s 234e

No such waiver is generally available.

The intention of the law essentially is to penalize & ensure timely payment of TDS.

However if certain grounds etc. be shown to the concerned AO, the officer may take the final call.

The TDS late filing fees is mandatory and cannot be waived off. 

Even if you appeal to your AO for waiving off the late filing fees raised against you before June 2015, then also they will direct you to appeal to the higher authorities. 

Thank you everyone for reply.

Regards,

Suraj Utekar

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