U/s.234E late fee- balated filing the TDS returns
This query is : Resolved
08 April 2026
Sir, prior to F.Y. 2015-2016, there were certain demands on account of the above section, which I would like to challange before the first appellate authority as there was no enabling section in the Act to levy late fee U/s.234E till the F.Y. 2015-2016, ie. enabling provion has come in to force from 01-06-2015, but I do not have the Notice u/s.156 or intimation U/s.200A. So, How do I proceed in the absence of the above intimation or notice, kindly advise.
08 April 2026
• Sec 234E existed from 2012, but collection mechanism came only from 01-06-2015
• For earlier periods, courts (like Karnataka HC) held levy invalid
• In your case, absence of 200A intimation + 156 notice = strong ground to challenge
• Best approach: File appeal with legal backing (Fatheraj Singhvi case)
• For earlier periods, courts (like Karnataka HC) held levy invalid
• In your case, absence of 200A intimation + 156 notice = strong ground to challenge
• Best approach: File appeal with legal backing (Fatheraj Singhvi case)
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