Sec. 234E: Rajasthan High Court issues notice on challenge to notices for
levy of fee for failure to file TDS statement. Recovery of fee is subject to
outcome of Petition
Sec.
234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for
levy of a fee of Rs. 200/- for each day’s delay in filing the statement of Tax
Deducted at Source (TDS) or Tax Collected at Source (TCS).
A Writ Petition to
challenge the validity of s. 234E has been filed in the Jodhpur Bench of the
Rajasthan High Court. Vide an order dated 15.04.2014 the High Court has
directed that notice should be issued to the CBDT and the UOI as to why the
Petition should not be accepted.
It has also been held that in the meanwhile,
if any recovery is made from the Petitioner, that shall be subject to the final
decision of the Writ Petition.
