https://www.taxtmi.com/caselaws?id=256412 The Court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, ruling that the fee imposed for late filing of TDS statements is not a penalty but a compensatory charge for the additional administrative burden. The Court found that Section 234E does not violate Article 14 of the Constitution of India, emphasizing the importance of timely submission of TDS statements for efficient tax processing. The absence of provisions for condonation of delay and appeal was deemed not unconstitutional, and the Writ Petition challenging the section was dismissed. en-us Fri, 06 Feb 2015 00:00:00 +0530 Fri, 31 Jul 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256412 The Court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, ruling that the fee imposed for late filing of TDS statements is not a penalty but a compensatory charge for the additional administrative burden. The Court found that Section 234E does not violate Article 14 of the Constitution of India, emphasizing the importance of timely submission of TDS statements for efficient tax processing. The absence of provisions for condonation of delay and appeal was deemed not unconstitutional, and the Writ Petition challenging the section was dismissed. Case-Laws Income Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256412