https://www.taxtmi.com/caselaws?id=338025 The court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, stating that the fee imposed for late filing of TDS statements is compensatory, not punitive, and does not violate constitutional provisions. The court clarified that the fee aims to ensure timely compliance and address the additional workload on the Income Tax Department. Additionally, the court highlighted that an appeal mechanism under Section 246A provides a remedy for challenging orders related to the fee, supporting the reasonableness of the provision. en-us Wed, 14 Dec 2016 00:00:00 +0530 Tue, 09 May 2017 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338025 The court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, stating that the fee imposed for late filing of TDS statements is compensatory, not punitive, and does not violate constitutional provisions. The court clarified that the fee aims to ensure timely compliance and address the additional workload on the Income Tax Department. Additionally, the court highlighted that an appeal mechanism under Section 246A provides a remedy for challenging orders related to the fee, supporting the reasonableness of the provision. Case-Laws Income Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338025