appeal against sec 234e of i.t act
santanu panda
(Querist) 30 November 2013
This query is : Resolved
DEAR SIR,
RECENTLY DEPUTY COMMISSIONER OF INCOME TAX ,CPC -TDS HAS ISSUED AN INTIMATION U/S 200A REGARDING LATE FILING FEES U/S 234E OF RS.52000.00 TO ME.
QUESTION IS THAT CAN I MAKE APPEAL AGAINST THIS INTIMATION TO HIGH COURT?
WHAT IS THE PROCEDURE TO APPEAL?
Dr J C Vashista
(Expert) 01 December 2013
1. Appeal is the right of all citizens.
2. Mr. Santnu Panda is to findout himself, academic qherry
ajay sethi
(Expert) 01 December 2013
advisable to contact your tax consultant regarding imposition of fine of Rs 52,000 as late filing fee
Rajendra K Goyal
(Expert) 01 December 2013
Can file appeal before the IT appellate authority.
R.K Nanda
(Expert) 01 December 2013
agree with experts.
C. P. CHUGH
(Expert) 02 December 2013
Fee under section 234E is mandatory and is levied at the rate of Rs.200.00 per day of delay in furnishing quarterly statements of tax deducted/collected at source. Since it is fee, and no authority has been prescribed/empowered to waive, it is final. You my however appeal against this levy before Jurisdictional CIT (A).
Rajesh Thakker
(Expert) 06 December 2013
The heading of section 234E is "Fee for default in furnishing statements". The heading itself state that this is not fee but an amount for furnishing statement late. The word "Fee" has connection with providing of any service. Here, the department is not providing any service to the deductor. But it in obligatory in nature to file statement under the Income-tax Act. Therefore, any amount charge for breach of any legal obligation is "Penalty". The word "Penalty" has always connection with reasonableness. Therefore, the questioner has full right to file an appeal before the Commissioner of Appeal.
R.V.RAO
(Expert) 11 March 2014
srichughji is right.sec 234 E is tds return filing related.
Act levies penalty of rs 200 per day for late filing.kerala high court has ruled against such a penalty levy.
till either the apex court gives a ruling or IT act amended ,there is no relief.you may appeal to CIT (A).
C. P. CHUGH
(Expert) 12 March 2014
In a recent development CBDT has extended due date for furnishing of quarterly statements till 31-03-2014 in respect of all quarters beginning from 01-07-2012 till
31-12-2013 in the case of Government Deductors. Although no relief is provided to Non-Govt Deductors, keeping in view the injuction granted by Kerala, Karnataka and Gujrat High Court it is expected that one time measure could also be announced for Non-Govt Deductors.
Till then keep guessing and waiting.
R.V.RAO
(Expert) 12 March 2014
Pl. note the the repeated references of CBDT in their circular no 07/2014 to
the Principal Accounts Officers (PAO)
District Treasury Office (DTO) /
Cheque Drawing and Disbursing Office (CDDO). ......PAOs / DTOs / CDDOs who are required to file Form 24G (TDS/TCS Book
Adjustment Statement).... ... the Government deductors .
from such above references,i understand that where the above category of officers are in charge of tds/tcs obligations,only for such organizations, the sec 234(E) exemption is applicable.
if that is not so,who is a govt.deductor?
T. Kalaiselvan, Advocate
(Expert) 01 December 2013
