Kerala HC Quashes Late Fee under Section 234E for Delayed TDS Return

Sutheepan Sowmini Vs ITO (Kerala High Court)

In the case of Sutheepan Sowmini vs. ITO, the Kerala High Court addressed the imposition of late fees under Section 234E of the Income Tax Act, 1961, related to the filing of delayed TDS returns for the assessment year 2013-2014. This article provides a detailed analysis of the case, focusing on the jurisdictional grounds and the court’s decision to quash the late fee notices.

The Challenge: The petitioner contested Ext.P

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