https://www.taxtmi.com/caselaws?id=267213 The court upheld the constitutionality of Section 234E of the Income Tax Act, 1961, ruling it as intra vires. It dismissed the petition challenging the levy of late filing fees under Section 234E without issuing a show cause notice, emphasizing that the fee is a fixed charge for non-compliance. The court rejected arguments regarding the violation of natural justice principles, stating that the fee is a statutory obligation for delayed TDS filings aimed at administrative efficiency. Additionally, the court clarified that the fee is not a tax but a charge for the additional administrative burden caused by late filings, affirming the legislative competence to enact such provisions. en-us Fri, 14 Aug 2015 00:00:00 +0530 Mon, 02 Nov 2015 23:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267213 The court upheld the constitutionality of Section 234E of the Income Tax Act, 1961, ruling it as intra vires. It dismissed the petition challenging the levy of late filing fees under Section 234E without issuing a show cause notice, emphasizing that the fee is a fixed charge for non-compliance. The court rejected arguments regarding the violation of natural justice principles, stating that the fee is a statutory obligation for delayed TDS filings aimed at administrative efficiency. Additionally, the court clarified that the fee is not a tax but a charge for the additional administrative burden caused by late filings, affirming the legislative competence to enact such provisions. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267213