TDS late filing u/s 234E

This query is : Resolved

T.N.Reddy

T.N.Reddy

(Querist)
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19 November 2025 Dear Sir, the late filing fee U/s.234E are there for the F.Y. 2012-2013-2014-2015. I understand that up to the F.Y. 2015-2016, the above said section does not have the proper legal back up, hence may be challenged. Is it correct sir? if so, some back ground on this is requested.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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20 November 2025 Late filing fees under Section 234E for TDS returns became applicable from 1st July 2012.
The fee is considered a mandatory levy and not discretionary.
Courts have upheld its constitutionality, especially post-2015 when CPC-TDS began issuing intimations under Section 200A including 234E fees.
CPC-TDS started levying 234E fees through intimation orders from 1st June 2015 onwards, but the legal provision was in force from 1st July 2012 itself.

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