Case Law Details
Case Name : Gajanan Constructions, Prop. Gorakhnath Katkar v DCIT, CPC (TDS) [ITAT Pune]
Appeal Number : ITA No. 1292 & 1293/PN/2015
Date of Judgement/Order : 23.09.2016
Related Assessment Year : 2013-14
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Part – I – case in brief
Entering the subject
Section 234E came on rule book w.e.f. 1-Jul-2012 which levies a fee at the rate of Rs. 200/- per day for delay in filing TDS return. The mechanism provisions were brought into operation w.e.f. 1-Jun-2015. IT dept. has issued numerous notices for earlier year(s) or period(s) i.e. before 1-Jun-2015 for recovery of the fees.
The question was whether it is correct / valid. If so, in which manner can it be done.
Questions answered by ITAT
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Author Bio
I want to know that if quarter 3 return of financial year 2019-20 is filled in July, 2020,is their any relaxation is provided due to lockdown cause we are not able to fille it because of lock down.
Dear Sir,
Please provide us Format for waive of late fees penalty u/s 234E for delay in filing tds return of quarter -2 of fy 2019-20 or give us suggestion what to do
Sir, I was DDO of Govt School’s. I could not file tds w.e.f 2nd quarter of 2012 to 2015 1st quarter. I filed the same in the month of Sep 2015. Penalty under section 234 was raised from Gaziabad, which was paid by me to avoid further problems. The total amount which I paid/ deposited was around
Rs.194000. Can the same be refunded to me and how ? Please suggest. Thanking you in anticipation of prompt action.
Please provide me the format which helps me to get waived off the Penalty imposed u/s 234E.
There is a provision to give relief from the penalty u//s 234E (all the cases before 2013-14) if online appeal is submitted to the AA.
If you know the Format , please provide me. Thanks.
Sir,
In one of my clients case there is late filing of TDS returns for the financial year 2014-15( AY 2015-16), total amounted to Rs.2,26,240.00 now we are filing appeal to CIT ( Appeal ) on presentation of case CIT is of the openion that order passed date is after 01-06-2015( IN OUR CASE IS 19-06-2016), so your appeal is dismissed and directed to pay the demand.
Now my question is can any one eloborate which are the penalties are being waived off by finance act 2015 by amending section 234 and insertion new section 200A(1)
I booked flat in February 2018, neither me nor my builder paid TDS, now if i need to pay how much amount i need topay my flat cost is 75 lakh. Can i get waiver on late filing.
We have been penalised for belated tds filing from year 2013 to 2017. How can we get relief. Plz leave guidline reply. If there is any order for relief, plz give.
sir
income tax deptt. imosed Rs. 36000 late fee lavy under section 234E for late filing online TDS in IIIrd Q of 2012-13. i was asst. engineer or DDO in the office. what i do in this matter. income tax officer says to immediately deposite the amount otherwise interest wii be included. any govt. circular available for relief about this matter pl. send
After I authored the article in October 2016, there is a judgement of Guj HC in the case of RAJESH KOURANI v UOI dt 20-Jun-2017 where, on page 21 it has held as follows expressing their inability to agree with kar HC. Those outside the jurisdiction of Gujarat HC, may rely on decision of Supreme COurt in CIT v Vegetable Products which states that in case of difference of opinion between HCs, the view favourable to revenue should be taken.
Even prior to 01.06.2015, it was always open for the Revenue to calculate fee in terms of section 234E of the Act. The Karnataka High Court in case of Fatheraj Singhvi (supra) held that section 200A was not merely a regulatory provision, but was conferring substantive power on the authority. The Court was also of the opinion that section 234E of the Act was in the nature of privilege to the defaulter if he fails to pay fees then he would be rid of rigor of the penal provision of section 271H of the Act. With both these propositions, with respect, we are unable to concur. Section 200A is not a source of substantive power. Substantive power to levy fee can be traced to section 234E of the Act. Further the fee under section 234E of the Act is not in lieu of the penalty of section 271H of the Act. Both are independent levies. Section 271H only provides that such penalty would not be levy if certain conditions are fulfilled. One of the conditions is that the tax with fee and interest is paid. The additional condition being that the statement is filed latest within one year from the due date.
FEES PAID UNDER SECTION243E CAN BE ADJUSTED AGAINST INTERESET ON TDS.
Sir,
We were making payment of TDS u/s 92B. At the time of payment, we had put the amount in row Basic tax correctly but wrongly we had also put that amount in row Fees u/s 234E. But we are not liable to pay late fees u/s 234E. Now, how can we get that amount back? Shall we make any refund application? Please suggest us?