M/s Shree Builders vs. UOI (Madhya Pradesh High Court)

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DATE: (Date of pronouncement)
DATE: August 18, 2014 (Date of publication)
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Click here to download the judgement (shree_234E_stay_MPHC.pdf)


S. 234E: High Court grants ad-interim stay against operation of notices levying fee for failure to file TDS statement

S. 234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for levy of a fee of Rs. 200/- for each day’s delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS). A Writ Petition to challenge the validity of s. 234E has been filed in the Madhya Pradesh High Court. HELD by the High Court by an ad-interim order:

Issue notice to the respondents on interim relief. Additionally issue notice to Attorney General of India as the validity of the Central enactment is put in issue.

By way of ad interim relief, we direct the respondents not to take coercive action against the petitioner with regard to the subject matter referred to in the impugned Annexures P/2 to P/5. We are inclined to grant this order ex parte keeping in mind the orders passed by other High Courts (High Court of Kerala, High Court of Karnataka, High Court of Rajasthan, Bombay High Court and High Court of Orissa).

Note: The orders referred to above are Rashmikant Kundalia (Bom), Narath Mapila LP School (Ker), Adithya Bizorp Solutions (Kar) & Om Prakash Dhoot (Raj). The CBDT has vide Circular No. 07/2014 dated 04.03.2014 extended the due date of filing of the TDS/TCS statement for Government deductors

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