Penalty on late filling of return
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 January 2014
The Dept impose the penalty for the period 09-10 for late filling the TDS returns is that payable? their is a judgement by kerala high court as on 23/12/13 stay on the same for 2 months. is any action take by Dept against non payment of the same or it must payable by the client??? is their any other opinion
Nikhil Kaushik
(Expert)
21 January 2014
kerala high court is not a judgment but an interim stay... if the deductor is not based our of Kerala, it is advised that he should pay the penalty as of now...
25 January 2014
Normally, Penalty on late filing of TDS for the period before Q2 of 2012-13 is not enforced by the TDSCPC. Then how you have received the Penalty notice for 2009-10. Nikhil sir, Is if, the Kerala High court give a Judgment against the penalty U/s 234E will not common for Union of India? Is it enforceable only in Kerala alone and not for rest of Kerla? Please clarify this.
Nikhil Kaushik
(Expert)
26 January 2014
Senthil,
It is the rule. Only Supreme Court's rulings can be considered as law of the Land. High Ruling may have persuasive value if you file a similar case in another High Court. But it cannot be considered to have jurisdiction over the whole country. Otherwise, there wont be any need for Supreme Court!
Similar was the case of section 377 Delhi High Court Ruling.
It is the rule. Only Supreme Court's rulings can be considered as law of the Land. High Ruling may have persuasive value if you file a similar case in another High Court. But it cannot be considered to have jurisdiction over the whole country. Otherwise, there wont be any need for Supreme Court!
Similar was the case of section 377 Delhi High Court Ruling.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Issuing of delivery challan by seller of goods
- Taxation of crypto futures in India Fy 2026- 2027
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- EPF ECR NEW RULES Sep 17th 2026
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
