Can penalty under sec 234E can be waived off ?

Dear CCI Members. 

One of our Client had lately filed the TDS Return for Q1 of FY 2012-13 by 228 days & therefore has received a Notice for payment of Rs. 45,600/-

Can the above penalty be waived off or avoided ??

if No.. How can the Department recover ??

PLEASE HELP...

 

 

Replies (13)
No, waiver is not possible as it is no longer levied in the form of penalty but in the form of fee

see this Link :} 

https://www.simpletaxindia.net/2013/09/tds-statement-late-fee-us-234e-can-be.html

Hope you will get some idea

Courtesy : CA Rajesh Mehta

Yes fees is not waived, however such fees shall not exceed amount of TDS deductible in the quarterly return.
Yes fees is not waived, however such fees shall not exceed amount of TDS deductible in the quarterly return.
Originally posted by : CA M.MD SAREEF

see this Link :} 

https://www.simpletaxindia.net/2013/09/tds-statement-late-fee-us-234e-can-be.html

Hope you will get some idea

Courtesy : CA Rajesh Mehta

So I Supose it cannot be recovered by the default making assessee..

@ Sanjana

May be Yes ,

But we should have some live case laws  (Concrete evidence) to Believe that too...

No fees u/s 234E can not BT waived off by assessing officer
As it is no more a penalty it cannot be waived
No fees u/s 234E can not BT waived off by assessing officer
The constitutional validity of 234E has been challanged in the kerala high court in case of . . Narath mapila LP school vs UOI . . and vide interim order dated 18.12.2013 the high court has admitted the petition and granted a stay of proceedings for a period of 2 months

Fees ca be waived off U/s. 200A and 204 of I.T Act. There is no mention in the section that the late filing fees can recovered by the department. You need to make an appeal to the CIT for that.

CAN'T BE EXCEED THAN AMOUNT OF TDS

For Government Deductor it is good news ... for them CBDT has waive off fees u/s 234E, & 

It is also injustice to lots of other deductors. Anyway In case of government deductors also whatever has been paid will not gets refunded. 

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