I received notice for late filing of TDS return thereby levying fee u/s 234E which as per law is statutory levy and cannot be waived. I want to know your views whether this fee is justified ?
04 January 2014
As of no there is no chance for waiver it is payable.. .. refer below for more . . https://www.caclubindia.com/experts/regarding-payment-of-tds-under-section-234e-1516314.asp#.UsgVF_QW11Y
15 January 2014
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