Section 234E Fee on Late TDS Filing is constitutionally valid: Rajasthan HC

Dundlod Shikshan Sansthan & Anr Vs Union of India And Ors (Rajasthan High Court) In the case of Dundlod Shikshan Sansthan & Anr vs Union of India & Ors, the Rajasthan High Court considered a writ petition challenging the constitutional validity of Section 234E of the Income Tax Act, 1961. The petitioners sought multiple forms of relief, including a declaration that Section 234E is unconstitutional, an extension of the benefit of Circular No.07/2014 dated March 4, 2014 to other deductors, quashing of demands raised under the provision, and any other relief deemed appropriate. The ch...