Case Law Details

Case Name : Om Prakash Dhoot Vs UOI (Rajashthan High Court)
Appeal Number : DB Civil Writ Petition no. 1981 of 2014
Date of Judgement/Order : 15/4/2014
Related Assessment Year :

Under Section 234E  wef 1st of July 2012 deductor will be liable to pay by way of fee of Rs 200 per day till the failure to file TDS statement continues, However, the total fee cannot exceed the amount of TDS deductible for which statement was required to be filed. In recent days department has started enforcing demands for delay in filing of TDS statement. In one such case in response to levy of such fees deductor Mr.Om Prakash Dhoot has filed a petition in Rajatsthan High Court and response to the same High Court has directed that notice should be issued to the CBDT and the UOI as to why the Petition should not be accepted.

High Court has further held that in the meanwhile, if any recovery is made from the Petitioner, that shall be subject to the final decision of the Writ Petition.

Also Read

Kerla High Court judgment in the case of Narath Mapila LP School vs. UOI WP (C) No. 31498/2013(J) in which HC stays Late Filing Fees U/s. 234E for late filing of TDS return

Further in the case of Adithya Bizorp Solutions India Pvt. Ltd vs. Union of India, Karnataka High Court has stayed enforcement of notices U/s. 234E by TRACES

Download Judgment/Order

More Under Income Tax

Posted Under

Category : Income Tax (25322)
Type : Judiciary (10098)

0 responses to “S. 234E: Recovery of fee is subject to outcome of Petition; Govt to reply on S. 234E notices – Rajasthan HC”

  1. anigo says:

    dear Tax advisor,

    What is the legal position of the employer(deductor) deducting the tax from employees, running into lakhs but not depositing the same till as late as jun-july of next year same isreflected in monthly pay slips). Further no qtrly returns given for overtime allowances and the final form 16 given only in 3rd week of july, just 10-15 days before last date of filing the ITRs. What is the employees standing and can he file an ITR based on TDS in salary slips but not shown on TRACES or IT website ?

  2. Natabar Panda, Advocate, High Court of Orissa says:

    Mr. Roy,
    As you have asked a question I must reply to it. For the present you please file an appeal before the concerned CIT(A)depositing Rs.250/- per appeal towards filing fee against the order of imposition of fee. All the Tax Professionals are working on the issue. CBDT has exempted Govt. deductors in the mean time. So I hope there shall be some sorts of order in your favour.Please wait and watch.

  3. tapan roy says:

    MR.PANDA , WE DEPOSIT I,TAX OF FY2012-13 IN DUE TIME, BUT WE DEPEND TO A THIRD PERSON TO FILE 24Q BECAUSE OUR SCHOOL IS VERY REMOTE .INTIMATION WITH DEMAND U/S 154 AMOUNTING RS.93400 FOR Q2,Q3,Q4 OF 2012-13. CAN WE WAIT TO PAY SUCH AMOUNT? IS THERE ANY HOPE FOR EXEMPTION? H.M- SHIKARPUR VIVEKANANDA HIGH SCHOOL, NADIA,W.B

  4. CA Sanjay Agarwal says:

    Like 234E, there should corresponding provisions for late fee to be paid to the assessee by Income Tax Department, for delay in issue of refund, non-processing of 154 applications, not giving appeal effects and other matters, then it will be lead to natural justice, otherwise, it is a draconian law.

  5. Natabar Panda, Advocate, High Court of Orissa says:

    Dear Friends,
    Recently Hon’ble Bombay High Court has also granted stay of demand U/s.234-E of the Act. Hon’ble Orissa High Court has asked to explain the difference between ‘fee’ and ‘fine’. The case shall come for hearing after summer vacation.I shall let you know the fate of the case in time.

  6. Surendra Mehta,Advocate says:

    What is out come of writ filed before Orisa High Court

  7. Sumit says:

    Mr. Natabar Panda please update notice of ordissa high court after his judgement.

  8. Niraj says:

    What will be position of those assessee who have already remitted the said fee as per the notice from the IT. Will the dept refund the amount…?

  9. Natabar Panda, Advocate, High Court of Orissa says:

    After Hon’ble Kerala & Karnataka,Rajasthan High Court has also granted stay on the fee imposed U/s.234-E of the Act. One of our friends has also filed Writ Application before the Hon’ble Orissa High court and the hearing of the application will be fixed very soon.

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