Section 234E - Page 5

Section 234E Late TDS return fees invalid for periods prior to 01.06.2015

Sri. Fatheraj Singhvi And Others Vs. UOI And others (Karnataka High Court)

HC held that since before 01.06.2015 section 234E providing for late fee for delay filling of TDS returns was not linked to / not referred under Sec 200A processing of TDS returns. As a result of this the late fee charge was invalid and illegal....

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SC admits SLP on levy of Late TDS / TCS return Filing Fees U/s. 234E

Rashmikant Kundalia and another Vs Union of India(Supreme Court of India)

Against Bombay High Court order in case of Rashmikant Kundalia and another Vs UOI in Section 234E matter Supreme Court admits the SLP filed with it. ...

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Imposition of late fees by Section 234E is constitutional : Kerala High Court

Sree Narayana Guru Smaraka Sangam Upper Primary School Vs. Union Of India (High Court Of Kerala At Ernakulam)

Article is case study on constitutional validity of Section 234E of the Income Tax Act 1961 inserted by Finance Act, 2012 and covers all earlier judgments on the subject and is based on the Kerala High Court judgment in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School Vs. Union Of India. ...

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Section 234E Fee cannot be levied on TDS deducted prior to 1.6.2015: HC

Sri Fatheraj Singhvi & Ors Vs. Union of India & Ors (Karnataka High Court)

When the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015....

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Relief – Fees u/s 234E for late filing of TDS return

Gajanan Constructions, Prop. Gorakhnath Katkar v DCIT, CPC (TDS) [ITAT Pune]

The power to charge fees under the provisions of section 234E of the Act while processing the TDS statements, was dwelled upon by the Legislature by way of insertion of clause (c) to section 200A(1) of the Act by the Finance Act, 2015 w.e.f. 01.06.2015. Accordingly, we hold that where the Assessing Officer has processed the TDS statements...

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Levy of Section 234E late fee- Prior to 01.06.2015- ITAT Cochin decides in favour of assessee

Little Servants of Divine Providence Providence Charitable Trust Vs. Income Tax Officer(TDS) (ITAT Cochin)

Thus, post 1st June 2015, in the course of processing of a TDS statement and issuance of intimation u/s 200A in respect thereof, an adjustment could also be made in respect of the 'fee', if any, shall be computed in accordance with the provisions of section 234E. Prior to 1st June 2015, there was no enabling provision therein for raising ...

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Suggest Situation justifying waiver of Section 234E fee : CBDT

F. No. 275/27/2013-IT (B) (02/08/2016)

The Board is examining the desirability and expediency of prescribing situation/circumstances under which levy of fee under Section 234E may cause genuine hardship to the taxpayers, so as to prescribe guidelines for waiver of such fees by virtue of the powers of the Board under Section 119(2)(a) of the Income-tax Act, 1961....

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Reduce fee u/s. 234E from Rs.200/- per day to Rs.100/- per day

RECOMMENDATION FOR REDUCING THE FEE UNDER SECTION 234E FOR DEFAULT IN FURNISHING STATEMENTS OF TDS AND TCS FROM RS.200/- PER DAY TO RS.100/- PER DAY The levy of mandatory fee u/s. 234E at the rate of Rs.200/- per day for default in furnishing of Statements of TDS u/s. 200(3) and TCS u/s. 206C(3) has been […]...

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Fees levied under section 234E is constitutional – Rajasthan HC

M/s Dundlod Shikshan Sansthan Vs UOI (Rajasthan High Court)

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...

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Fee levied u/s 234E while processing TDS statement is beyond scope of adjustment provided u/s 200A

G. Indhirani Vs DCIT (ITAT Chennai)

G. Indhirani Vs. DCIT (ITAT Chennai) The only issue arises for consideration is with regard to levy of fee under Section 234E of the Income-tax Act, 1961 while processing the statement furnished by the assessees under Section 200A of the Act which was held as unsustainable ...

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