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.
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
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