{"id":8330,"date":"2014-08-18T16:54:05","date_gmt":"2014-08-18T11:24:05","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=8330"},"modified":"2014-08-18T16:57:00","modified_gmt":"2014-08-18T11:27:00","slug":"ms-shree-builders-vs-uoi-madhya-pradesh-high-court-s-234e-high-court-grants-ad-interim-stay-against-operation-of-notices-levying-fee-for-failure-to-file-tds-statement","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/ms-shree-builders-vs-uoi-madhya-pradesh-high-court-s-234e-high-court-grants-ad-interim-stay-against-operation-of-notices-levying-fee-for-failure-to-file-tds-statement\/","title":{"rendered":"M\/s Shree Builders vs. UOI (Madhya Pradesh High Court)"},"content":{"rendered":"\n\n
Click here to download the judgement (shree_234E_stay_MPHC.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n


\nS. 234E: High Court grants ad-interim stay against operation of notices levying fee for failure to file TDS statement <\/strong> <\/p>\n

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 Madhya Pradesh High Court. HELD by the High Court by an ad-interim order:<\/p>\n

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.<\/p>\n

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<\/a>, High Court of Karnataka<\/a>, High Court of Rajasthan<\/a>, Bombay High Court<\/a> and High Court of Orissa).<\/p><\/blockquote>\n

Note<\/strong>: The orders referred to above are Rashmikant Kundalia<\/a><\/strong> (Bom), Narath Mapila LP School<\/strong><\/a> (Ker), Adithya Bizorp Solutions<\/a><\/strong> (Kar) & Om Prakash Dhoot<\/a><\/strong> (Raj). The CBDT has vide 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":"


\nS. 234E: High Court grants ad-interim stay against operation of notices levying fee for failure to file TDS statement <\/strong><\/p>\n

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.<\/p>\n

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<\/a>, High Court of Karnataka<\/a>, High Court of Rajasthan<\/a>, Bombay High Court<\/a> and High Court of Orissa).<\/p>\n

Read more ›<\/a><\/div>\n

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