Case Law Details

Case Name : Centralizud Processing Cell (TDS) Vs Shri Surender Mehto (Rajasthan High Court)
Appeal Number : F.No. CIT(S) - CPC (TDS)/RTT/2014-15/6925
Date of Judgement/Order : 16/07/2014
Related Assessment Year :
Courts : All High Courts (5314) Rajasthan High Court (125)

As per the Information related to Section 234E sought & received from Income Tax Department under RTI we have come across following interesting facts :-

13,07,145 Non government deductors have filed their TDS statement  late and  demand of Rs.1150 Crores (Aprox.) raised under section 234E during period 01.07.12. to 28.02.2014.

28,537 TANs of Government deductors filed their quarterly TDS statement late.

97 Deductors of Income Tax Department have files their quarterly TDS statement late during period from 01.07.2012 to 01.03.2014.

Surendra Mehta, Advocate, Rajasthan High Court, Jodhpur

Click Here to Download Copy of RTI Order


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  1. Rabindranath Rana says:

    In spite of repeated assurance by successive Governments to simplify the IT rules for filing of returns, the procedures are getting more and more complicated day by day and perhaps nobody is able to file his return without the help of a tax consultant and their services never comes free. It is high time that Govt should do something special for common citizens.

  2. ASHWIN GALA says:

    Govt. laws are to ease the life of people.

    Govt.imposing bad laws on people & then penalty for not following the law is not ease of life , it is harassment of people.

    Who will compensate the people who are harassed due to bad laws of the Govt. ?
    Can any such system be devised to compensate the harassed people from punishment to the responsible Govt. people ?

  3. Natabar Panda,Advocate, Orissa High Court says:

    Dear Friends, We all know that ‘every one is equal in the eyes of law’. Whether it is applicable for Income Tax Department as well as Govt. Deductors? We have seen the Govt. Deductors were exempted from payment of fee U/s.234-E of the Act till 31/03/2014. We shall have to wait and watch the action of the FINMIN/CBDT in respect of those Govt. Deductors who are filing TDS returns belatedly after 01/04/2014.

  4. s.b.moorthy says:

    can any one update me on the current status of stay granted by several High courts
    on the penalty levied by the Dept. for late filing of
    tds returns?

  5. Mahesh says:

    I could not file my return on due date due connectivity problems though had paid every amount due as self assessment taxes, yet I have been served notice under sec 139 ( 9) which is contrary to SC decision. The IT department does not believe in the judgments of Supreme Court, then what for SC is giving decisions if they are not to be followed.

  6. rajesh dube says:

    It happens only in india.Government wants every one to follow the due dates except themself.
    The perfect prase for this is “Deepak Tale Andhera”
    We need to congratulate our Government for this.

  7. Kanwaljit Singh Dhunna says:

    Certainly to save those 97 Deductors and 234E FEES of 25-50 Lac they must have let go 500 Crores of the Govt.

    How come the demand is of Rs. 1150 Crore only when the RTI reply shows that the collection U/Sec 234E was to the 17500 Crores (more than 10000 crore upto 31.03.2013)

  8. Atul T Suraiya says:

    This fact clearly proves that there is an onerous responsibility on the deductors, compliance of which involves a cost. The cost of devoting time, attention and effort within tight time lines. The compliance cost is not met with any matching benefit. The Government needs to seriously consider a scheme of providing the tax deductors with some matching benefit for the cost that they are incurring, for carrying out their duties as agents of the government. The benefit should be given by any of the following three modes:
    a. Commission of a certain percentages of tax deducted/collected, paid and certified, should be given to the deductor, as credit towards compliance function.
    b. Rebate of a certain percentage of the tax deducted/collected should be granted.
    c. Weighted deduction of 200% on the cost incurred for TDS/TCS compliance, should be granted.

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