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Showing contexts for: section 234E in M/S.True Blue Voice India Private ... vs /16 on 9 October, 2023Matching Fragments
3. The case of the petitioner is that when the petitioner had processed the statement of TDS under Section 200A of the Act, the Authorities have no power to impose the late fee under Section 234E of the Act for the assessment years 2012-2013 to 2014-2015, since Section 200A(1)(c) of the Act was introduced only with effect from 01.06.2015 whereas Section 234E of the Act was introduced with effect from 01.07.2012. Further, Section 234E of the Act empowers the Authority to impose late fee of a sum of Rs.200/- for everyday delay in filing the e- TDS returns as mentioned therein.
4. The further contention of the petitioner is that if the Department had independently intend to impose late fee under Section 234E of the Act, they can do it in the normal course of assessment of income tax. However, in the present case, when the petitioner processed the statement of TDS under Section 200A of the Act, the respondent imposed late fee https://www.mhc.tn.gov.in/judis W.P.Nos.2700 & 2703 of 2022 under Section 234E of the Act. Though the Authority was empowered to impose the late fee under Section 234E of the Act, they are not empowered to impose the late fee till the commencement of the Financial Bill, 2015 when the TDS is processed under Section 200A of the Act. Therefore, he would contend that in the present case, without considering all those aspects, the Department had imposed the late fee under Section 234E of the Act when the petitioner had processed the statement of TDS under Section 200A of the Act.
8. The learned counsel appearing for the respondent would also submit that Section 234E of the Act was introduced as early as with effect from 01.07.2012 and whatever the amendment brought in the Finance Bill, 2015, the same will take retrospective effect. Further, he would contend that the Authorities are entitled to impose late fee under Section 234E of the Act even if the provision under Section 200A(1)(c) of the Act is not available and he referred to some citations with regard to the upholding provisions of Section 234E of the Act, which are as follows:
https://www.mhc.tn.gov.in/judis W.P.Nos.2700 & 2703 of 2022
(iv) Rajesh Kourani vs. Union of India reported in [2017] 83 taxmann.com 137 (Gujarat);
9. Heard the learned counsel for the petitioner and the respondents and also perused the materials available on record.
10. There is no dispute on the aspect of validity of the Section 234E of the Act. The only issue that has to be decided in the present case is as to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years?