2016 (4) TMI 1226 - HC - Income Tax

Validity of fee levied u/s 234E - late filing of the TDS returns - Fee for default in furnishing statements - Held that - The issue involved in this petitionis no more res integra in view of the decision in M/s Dundlod Shikshan Sansthan & Anr. Vs. Union of India & Ors 2015 (9) TMI 807 - RAJASTHAN HIGH COURT wherein held he fee was levied under section 200 for late filing of the returns, prior to the amendments made by the Finance Act, 2015 with effect from 1.6.2015 in Sections 200A, 246A and 272A providing for computation and appeal. We do not find that even prior to these amendments the imposition of fee was illegal. We do not in exercise of the power under Article 226 of the Constitution of India find any valid reasons or justification to interfere with the compensatory fees imposed for late filing of the TDS returns on flat rates. The absence of any provision for condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234E to be ultra vires.

Summary

The High Court of Rajasthan dismissed a writ petition based on a previous Division Bench judgment in a similar case. The petitioners' request was denied in line with the earlier judgment.