DIGP GC CRPF,NAGPUR vs. DCIT CPC (TDS), GHAZIABAD
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the late fee under Section 234E is a fixed charge for extra service due to late filing and is not punitive. The provisions do not empower condonation of delay or provide for an appeal against such orders.
What were the facts?
The assessee filed appeals against orders levying late fees under Section 234E for delayed filing of TDS returns. The appeals were filed for multiple assessment years.
What were the issues?
Whether the late fee under Section 234E is punitive or a compensatory fee, and if an appeal lies against its levy.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Rashmikant Kundalia v. Union of India702 citing373 ITR 268 · 2015 · HC
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR – VIRTUAL COURT
Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI
ORDER PER BENCH : These bunch of fourteen (14) appeals preferred by the assessee for the various assessment years mentioned in the caption emanates from the separate orders of the National Faceless Appeal Centre, Delhi [‘NFAC’] levying late fee u/s 234E of the Income Tax Act, 1961 (‘the Act’) for delay in filing the TDS returns.
Similar judgments
Other orders that rely on the same authority or decide the same section.
- Ranjitbhai Ambubhai Patel, Bilimora vs ACIT, CPC TDS, BangloreSurat5 Aug 2022Dismissed
Also relies on Rashmikant Kundalia v. Union of India
The Tribunal held that Section 234E is a charging provision and the fee prescribed thereunder can be levied even without a specific regulatory provision in Section 200A for computation. The jurisdictional High Court's de...
- Kerman Monocher Buhariwala, Navsari vs ACIT, CPC TDS, BangloreSurat5 Aug 2022Dismissed
Also relies on Rashmikant Kundalia v. Union of India
The Tribunal held that Section 234E is a charging provision and the fee prescribed therein can be levied even without a specific regulatory provision in Section 200A for computation. Following the jurisdictional High Cou...
- Kerman Monocher Buhariwala, Navsari vs ACIT, CPC TDS, BangloreSurat5 Aug 2022Dismissed
Also relies on Rashmikant Kundalia v. Union of India
The Tribunal held that Section 234E is a charging provision and the fee prescribed therein could be levied even without a specific regulatory provision in Section 200A for computation. The jurisdictional High Court's dec...
- Desai Infrastructure Pvt. Ltd., Navsari vs The Assistant Commissioner of Income Tax…Surat1 Aug 2022Dismissed
Also relies on Rashmikant Kundalia v. Union of India
The Tribunal held that Section 234E is a charging provision for levying fees for default in filing TDS statements. The fee can be levied even without a specific regulatory provision in Section 200A for computation.
- Desai Infrastructure Pvt. Ltd., Navsari vs The Assistant Commissioner of Income Tax…Surat1 Aug 2022Dismissed
Also relies on Rashmikant Kundalia v. Union of India
The Tribunal held that Section 234E is a charging provision for levying fees for late filing of TDS statements. The fee can be levied even without a specific regulatory provision in Section 200A for computation.
More judgments on Section 234E
- Mulchand Ramkishan Laddha, Pune vs Income Tax Officer (TDS-2), PuneITA 874/PUN/2026[2013-14]Status: Disposed30 Sept 2026AY 2013-14
- Suyash Dhondu Paste, Ratnagiri vs Income Tax Officer, TDS, KolhapurITA 2669/PUN/2026[2015-16]Status: Disposed28 Sept 2026AY 2015-16
- Suyash Dhondu Paste, Ratnagiri vs Income Tax Officer, TDS, KolhapurITA 2668/PUN/2026[2015-16]Status: Disposed28 Sept 2026AY 2015-16
- Suyash Dhondu Paste, Ratnagiri vs Income Tax Officer, TDS, KolhapurITA 2667/PUN/2026[2015-16]Status: Disposed28 Sept 2026AY 2015-16
- Suyash Dhondu Paste, Ratnagiri vs Income Tax Officer, TDS, KolhapurITA 2666/PUN/2026[2014-15]Status: Disposed28 Sept 2026AY 2014-15
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