On a writ petition challenging the levy of penalty under section 234E of the Income-tax Act, 1961 for delay in filing the statement of tax deducted at source by the assessee, the Court held that the jurisdiction to levy late fee under section 234E arose only from June 1, 2015 and not earlier. The judgment in Sarala Memorial Hospital v. Union of India W. P. (C) No. 37775 of 2018 dated December 18, 2018 had become final and was binding upon the authorities. Orders were set aside. (AY. 2012-13 to 2014-2015)
JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 / 213 DTR 22/ 327 CTR 610 (Ker.)(HC)
S. 234E : Fee-Default in furnishing the statements-Tax deducted at source-Provision applicable from June 1, 2015-Orders levying late fee for prior periods not sustainable-Alternative remedy-Lack of jurisdiction-Writ is maintainable. [S. 200A, Art. 226]