2024 (12) TMI 68

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der framed u/s 154 of the Act dated 12.09.2013. 1.1. The brief facts of the case of the appellant are that the assessee being an individual has income from business etc., assessee filed TDS return for Quarter no. 2 for FY 2012-13 and paid TDS of Rs. 33,882/- along with interest u/s 201A of the Act. The original return was filed on 27.07.2013 which was processed on 12.09.2013 and revised u/s 154 of the Act on 26.01.2024 wherein levy of fee u/s 234E of the Act @ Rs. 200/- per day to the tune of Rs. 33,882/- was imposed. Interest u/s 220(2) of the Act on default amount comes to Rs. 41,912/- has also been imposed and asked the assessee to pay an amount of Rs. 75,790/-. The said order has been challenged by the assessee before the Ld. CIT(A) wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt have clearly held that sec 234E levies a fee to regularize said late filing which is a fixed charge for extra service which Department has to provide due to late filing of TDS statement and not in guise of tax nor is it onerous and have upheld constitutional validity of the provisions of sec 234E of the Act. 2. We have heard the rival submissions of the Counsels of the respective parties and perused the record. It is the definite case of the assessee that assessee has filed TDS return for Quarter 2 for the FY 2012-13, original return was filed on 27.07.2013 and processed on 12.09.2013 and it is also the definite case of the assessee that the same was revised and rectified u/s 154 of the Act on 26.01.2024 wherein levy of fee u/s 234E o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid as a charging section generating the liability to pay the fee therefore, irrespective of a fact or the aspect that sub-sections (1c), (1d), 1(e) & (1f) were inserted by way of substitution in section 200A, when the fee was payable the aforesaid insertion of the aforesaid clause and section 200A(1)(c), (d), (e) and (f) would not result into nullifying the liability to pay fee under section 234E of the Act. Hence, in his submission, it cannot be said that the demand or the intimation by way of computation of the fee under section 234E is invalid or unwarranted or is without jurisdiction." 2.1. Further the Hon'ble Kolkata Bench has held thus: "Section 234E, read with section 200A, of the Income-tax Act, 1961 - Fee - For default in furni....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n view of the aforesaid observations and discussion, two aspects may transpire one, for section 234E providing for fee and given privilege to the defaulter if he pays the fee and hence, when a privilege is given for a particular purpose which in the present case is to come out from rigours of penal provision of section 271H(1)(a), it cannot be said that the provisions of fee since creates a counter benefit or reciprocal benefit in favour of the defaulter in the rigours of the penal provision, the provisions of section 234E would meet with the test of quid pro quo. ........................................................ ........................................................ 6. We note that there is no decision of the Hon'ble Cal....