{"id":7852,"date":"2014-04-18T16:25:50","date_gmt":"2014-04-18T10:55:50","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=7852"},"modified":"2014-04-18T16:59:13","modified_gmt":"2014-04-18T11:29:13","slug":"om-prakash-dhoot-vs-uoi-rajashthan-high-court-s-234e-high-court-issues-notice-on-challenge-to-notices-for-levy-of-fee-for-failure-to-file-tds-statement","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/om-prakash-dhoot-vs-uoi-rajashthan-high-court-s-234e-high-court-issues-notice-on-challenge-to-notices-for-levy-of-fee-for-failure-to-file-tds-statement\/","title":{"rendered":"Om Prakash Dhoot vs. UOI (Rajashthan High Court)"},"content":{"rendered":"<table width=\"150\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=1224\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=1224&varname2=Om_Prakash_234E_TDS.pdf'; }, 100)\" ><strong>Click here to download the judgement (Om_Prakash_234E_TDS.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n<p><strong><br \/>\nS. 234E: High Court issues notice on challenge to notices for levy of fee for failure to file TDS statement. Recovery of fee is subject to outcome of Petition<br \/>\n<\/strong> <\/p>\n<p>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\u2019s 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 Jodhpur Bench of the Rajasthan High Court. Vide an order dated 15.04.2014 the High Court has directed that notice should be issued to the CBDT and the UOI as to why the Petition should not be accepted. It has also been held that in the meanwhile, if any recovery is made from the Petitioner, that shall be subject to the final decision of the Writ Petition. <\/p>\n<div class=\"journal2\">See also <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/narath-mapila-lp-school-vs-uoi-kerala-high-court-s-234e-high-court-grants-interim-stay-on-levy-of-fee-for-failure-to-file-tds-statement\/\">Narath Mapila LP School vs. UOI<\/a><\/strong> (Ker) and <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/adithya-bizorp-solutions-india-pvt-ltd-vs-uoi-karnataka-high-court-s-234e-high-court-grants-interim-stay-on-enforcement-of-notices-for-levy-of-fee-for-failure-to-file-tds-statement\/\">Adithya Bizorp Solutions India vs. UOI<\/a><\/strong> (Kar) where similar interim orders of stay have been passed. The CBDT has vide <strong><a href=\"http:\/\/www.itatonline.org\/info\/index.php\/cbdt-extends-due-date-for-filing-tdstcs-statements-by-govt-deductors\/\">Circular No. 07\/2014 dated 04.03.2014<\/a><\/strong> extended the due date of filing of the TDS\/TCS statement for Government deductors<\/div>\n","protected":false},"excerpt":{"rendered":"<p><strong><br \/>\nS. 234E: High Court issues notice on challenge to notices for levy of fee for failure to file TDS statement. Recovery of fee is subject to outcome of Petition<br \/>\n<\/strong> <\/p>\n<p>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\u2019s 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 Jodhpur Bench of the Rajasthan High Court. Vide an order dated 15.04.2014 the High Court has directed that notice should be issued to the CBDT and the UOI as to why the Petition should not be accepted. It has also been held that in the meanwhile, if any recovery is made from the Petitioner, that shall be subject to the final decision of the Writ Petition<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/om-prakash-dhoot-vs-uoi-rajashthan-high-court-s-234e-high-court-issues-notice-on-challenge-to-notices-for-levy-of-fee-for-failure-to-file-tds-statement\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-7852","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/7852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=7852"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/7852\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=7852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=7852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=7852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}