Sec. 234E Fine For Late Filing Of TDS Returns is constitutionally valid: Bombay HC

We have share a very important judgement on Section 234E fine for late filing of TDS Return with our viewers
Rashmikant Kundalia vs. UOI (Bombay High Court), WRIT PETITION
NO.771 OF 2014, Pronounced On : 9th February, 2015

Petitioners have challenged the constitutional validity of section
234E of the Income Tax Act, 1961. Section 234E seeks to levy a fee of Rs.200/-
per day (subject to certain other conditions as set out therein) inter alia on
a person who deducts Tax at Source (TDS) and then fails to deliver or cause to
be delivered the TDS return/statements to the authorities within the prescribed

Petitioner No.1 is a practising Chartered Accountant who has
received several notices under section 200A of the Act that were served by the
Revenue on his various clients. According to the Petitioners, section 234E is
ultra vires and violative of Article 14 of the Constitution of India and
therefore deserves to be struck down by this Court. Consequently, even the
notices issued by the Revenue ought to be set aside.
Copy of Judgement will be download from here

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