proceedings for recovery of late fee for TDS returns u/s 234E

[tejas kulkarni]

One of my client received notice for recovery of late fee of around ₹ 2 lakhs for delay in filing of TDS returns for f.y.2012-13. However as per my knowledge the STAY granted by Hon Kerala high court on recovery of such late fee pertaining to f.y.on or before 2015-16.

What is the position for this issue ?

Is any relief granted further by Hon court ?

Shall I file appeal or pay entire dues ?

Kindly reply if any one has updates.

[DR.MARIAPPAN GOVINDARAJAN]

Your information to the query is not sufficient.

Please mention name of the parties and the case number so as to trace the present position of the said case.

[CASusheel Gupta]

Fatheraj Singhvi and Ors . vs . Union of India and Ors . - 2016 (9) TMI 964 - KARNATAKA HIGH COURT

File appeal

CA Susheel Gupta

9811004443

AI Summary

Late fee recovery under section 234E: stay precedents affect collection for earlier fiscal years; consider filing an appeal. Recovery proceedings for delayed TDS returns trigger assessment of a late fee, and the operative question is whether existing high court stays prevent recovery for earlier fiscal years such as 2012-13. Forum replies note a reported high court precedent addressing stays for earlier years, recommend verifying case particulars to confirm the stay's applicability, and advise filing an appeal against the recovery notice as the appropriate remedial step rather than immediate payment.