Mandatory levy of fees for delay in filing of Return and statements etc. being in nature of penalty is not justified.

Mandatory levy of fees for delay in filing of Return and statements etc. being in nature of penalty is not justified. https://www.taxtmi.com/article/detailed?id=8313 Mandatory levies labelled as fees for delayed filing of returns and statements function as compulsory, pre submission charges with no corresponding government service; the electronic filing system computes and requires payment before acceptance, and statutory provisions create fixed and per day levies with applicable caps and commencement dates. The author contends these exactions are punitive in nature, inconsistent with the service-based concept of a fee, and incompatible with principles of natural justice, urging deletion or recharacterisation. en-us Wed, 09 Jan 2019 13:42:16 +0530 Fri, 22 Aug 2025 23:42:32 +0530 TaxTMI RSS Generator Mandatory levy of fees for delay in filing of Return and statements etc. being in nature of penalty is not justified. https://www.taxtmi.com/article/detailed?id=8313 Mandatory levies labelled as fees for delayed filing of returns and statements function as compulsory, pre submission charges with no corresponding government service; the electronic filing system computes and requires payment before acceptance, and statutory provisions create fixed and per day levies with applicable caps and commencement dates. The author contends these exactions are punitive in nature, inconsistent with the service-based concept of a fee, and incompatible with principles of natural justice, urging deletion or recharacterisation. Articles Income Tax Wed, 09 Jan 2019 13:42:16 +0530 https://www.taxtmi.com/article/detailed?id=8313