Tds, late filing fees u/s. 234e

This query is : Resolved 

07 December 2017 DEAR EXPERTS,
A STATE GOVT ORG. HAS RECEIVED INTIMATION U/S.200 TO PAY HUGE LATE FILING FEES FOR THE YEARS STARTING FROM F.Y.2009-10. THE REASON FOR LATE FILING OF TDS RETURNS WAS DUE TO IMPROPER ADMINISTRATION OR COMPLIANCE MECHANISM IN THE STATE GOVT ORG. THEY HAVE PAID APPLICABLE INTEREST FOR LATE FILING

Q1) IS THERE ANY REMEDY AVAILABLE FOR THE ASSESSEE FOR REQUESTING WAIVER OF LATE FEES?


A2)CAN I RELY ON THE Gajanan Constructions vs. DCIT (ITAT Pune) CASE WHERE IT WAS DECIDED THAT 234E FEES CAN BE LEVIED FROM 1-6-15, PRIOR TO THAT A.O CANNOT COLLECT LATE FEES U/S 234E?
IS THERE ANY OVER RULING NOTIFICATION OR CASE LAW OR AMENDMENT TO THE ABOVE CASE ?


THANKS IN ADVANCE

07 December 2017 Another citation in support of your contention

+ Fatheraj Singhvi Vs. UOI (2016) 73 Taxmann.com 252 (Kar).

07 December 2017 Yes sir, thank you
Should I take them as grounds and ask for non levy of late fees for period prior to 1.6.15?




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