Fees levied under section 234E is constitutional – Rajasthan HC

Brief of the case: In this case the constitutional validity of section 234E of the Act was challenged. Hon’ble HC has followed the decision of Hon’ble Bombay HC in the matter of  Rashmikant Kundalia and ors. V/s Union of India & ors. (2015) 229 Taxman 596 (Bom) where the Hon’ble court has upheld the validity of Section 234E of the Income Tax Act, 1961, on the ground that the levy of fee of Rs.200/- per day on the late filing of the TDS returns, which is a duty cast on the person deducting TDS under section 200 of the Income Tax Act, is a compensatory fee, which is not in the nature...