prescribed in sub-section(3) of Section 200 or
the proviso to sub-section(3) of Section 206C of the Act. Section 200A is
merely ... section(3) of Section 200 or
the proviso to sub-section(3) of Section 206C of the Act. Sub Section(4)
to Section 234E
section 200A in the Act, the existing
provisions of section 200A of the Act does not provide
for determination of fee payable under section 234E ... Section 200A of the Act,
when they have processed the application for TDS under Section 200A ,
no late fee can be imposed under Section 234E
writ petition has been filed, challenging the levy of
fees under Section 234E of the Income Tax Act, for the
financial year ... ground that the provisions of
Section 234E of the Act can operate only prospectively, i.e,
with effect from 01.06.2015 and not in respect
writ petition has been filed, challenging the levy of
fees under Section 234E of the Income Tax Act, for the
financial years ... ground that the
provisions of Section 234E of the Act can operate only
prospectively, i.e, with effect from 01.06.2015 and not in
respect
taking
recourse to Section 200A of the Act for the purpose of demand
of late fee under Section 234E of the Act is impermissible ... coming into
force of Section 200A(1)(c) of the Act and accordingly, the
default under Section 234E of the Act cannot be visited with
would submit that late fee is payable in terms of/under Section
234E of the IT Act.
5. Heard the learned counsel for the petitioner ... whether the petitioner is liable to pay late fee under
Section 234E of the IT Act can be decided by the respondents independently
by disposing
remand
by the Tribunal wherein the demand of late fee under Section
234E of the Income Tax Act has been assessed ... petitioner, an Armed Forces Veterans Canteen,
was served with a notice under Section 201 for not filing the
W.P.(C) No.18868/2023
This writ petition is filed challenging the constitutional validity of
Sections 200A and 234E of the Income Tax Act, 1961. The case of the
petitioner ... effect from 01.06.2015 for
computing the fee to be paid under Section 234E of the Act, 1961.
Accordingly, Exhibit P2 series of intimations issued under
statement referred to
in sub-section (3) of section 200 or the proviso to sub-
section (3) of section 206C is illegal, arbitrary, invalid ... issued
intimation u/s. 200A of the Income Tax Act, 1961 levying
late fee under Section 234E of the I.T. Act, 1961
amounting
demanding late fees for
submission of quarterly TDS returns under Section 234E of
the Income Tax Act, 1961.
3. In our view, the issue raised
