Document Fragment View
Fragment Information
Showing contexts for: secondary school code in Govt. Girls Sr. Secondary School, ... vs Acit, Cpc-Tds, Ghaziabad on 31 August, 2020Matching Fragments
13. The findings of Hon'ble Rajasthan High Court has also escaped the consideration by Hon'ble ITAT. She accordingly requested that the same may kindly be considered to avoid any miscarriage of justice.
1. Block Development Officer Vs. ACIT date of order 19.06.2010.
2. Secondary School Principal Vs. ACIT CPC- TDS (ITAT Jaipur) ITA No.964/JP/2019 Date of order 24.06.2020
14. The ld. DR submitted that on a perusal of the order it may be noted that Hon'ble Karnataka High Court set-aside the order levying the fee u/s 234E holding that the amendments in sec 200A, wherein the clause (c) was inserted, can't have any retrospective application. However, two important points can be noted in the order. First Hon'ble Court didn't gave any such findings which can be said to have negated the mandatory charging of fees u/s 234E for late filing of TDS/TCS returns / statements which creates an automatic charge on the deductors who have defaulted on this count & who are required to voluntarily pay the fee u/s 234E before delivering such belated TDS/TCS returns /statements in accordance with sub-section (3) of sec. 234E. Second, Hon'ble Karnataka High Court left the question of constitutional validity of sec.234E open for consideration by the ITA Nos.5818, 5917 to 5919/Del/2018 Division Bench [Para-26 of the order] which was earlier decided by Single Member Bench of the High Court upholding the validity of sec. 234E in the case of Lakshminirman Bangalore Pvt. Ltd. vs. DCIT [cited supra]. It is reiterated at the cost of repetition that the issue of constitutional validity of sec. 234E has been upheld by various High Courts including the jurisdictional High Court of Delhi and Punjab & Haryana High Court. Relevant case-laws have been mentioned above. The decision of Hon'ble Delhi High Court Biswajit Das vs. UOI, [cited supra] is subsequent to the date of order of Hon'ble Karnataka High Court in the case Fatehraj Singhvi and accordingly, the decision of in the case Fatehraj Singhvi which has been relied upon by Hon'ble ITAT in its order dt.29.11.2019, does not hold ground for consideration.