SREE NARAYANA GURU SMARAKA SANGAM UPPER PRIMARY SCHOOL Vs. UNION OF INDIA
LAWS(KER)-2016-12-156
HIGH COURT OF KERALA
Decided on December 14,2016

Sree Narayana Guru Smaraka Sangam Upper Primary School Appellant
VERSUS
UNION OF INDIA Respondents


Referred Judgements :-

MATTHEWS V. CHICORY MARKETING BOARD [REFERRED TO]
ATTORNEY-GENERAL FOR BRITISH COLUMBIA V. ESQUIMALT AND NANAIMO RY. CO. [REFERRED TO]
EPIAS AND COMPANY V. SALES TAX OFFICER [REFERRED TO]
M/S. KISHAN LAL LAKSHMI CHAND V. STATE OF HARYANA [REFERRED TO]
SREENIVASA GENERAL TRADES V. STATE OF ANDHRA PRADESH [REFERRED TO]
STATE OF WEST BENGAL V. KESHORAM INDUSTRIES LTD. [REFERRED TO]
HINGIR RAMPUR COAL CO LIMITED VS. STATE OF ORISSA [REFERRED TO]
KEWAL KRISHAN PURI BHARAT ICE AND GENERAL MILLS SANGHA GUPTA RICE AND GENERAL MILLS PRAHLAD RAI DWARKA DASS SHARDA COTTON GINNING AND PRESSING FACTORY HANS RAJ MATA D VS. STATE OF PUNJAB:STATE OF HARYANA [REFERRED TO]
CITY CORPORATION OF CALICUT VS. THACHAMBALATH SADASIVAN [REFERRED TO]
ALLIED MOTORS PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX DELHI [REFERRED TO]
PADMASUNDARA RAO DEAD VS. STATE OF TAMIL NADU [REFERRED TO]
JINDAL STAINLESS LTD VS. STATE OF HARYANA [REFERRED TO]
RAGHUNATH RAI BAREJA VS. PUNJAB NATIONAL BANK [REFERRED TO]
RAYMOND LTD VS. STATE OF CHHATTISGARH [REFERRED TO]
VISITOR VS. K S MISRA [REFERRED TO]
GOVERNMENT OF ANDHRA PRADESH VS. P LAXMI DEVI [REFERRED TO]
DEWAN CHAND BUILDERS AND CONTRACTORS VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NARESH KUMAR [REFERRED TO]
BALAJI NAGAR RESIDENTIAL ASSOCIATION VS. STATE OF TAMIL NADU [REFERRED TO]
RASHMIKANT KUNDALIA VS. UNION OF INDIA [REFERRED TO]


JUDGEMENT

A.M.SHAFFIQUE, J. - (1.)Since common questions arise for consideration in these writ petitions, they are heard and decided together. Petitioners in these cases primarily challenge the constitutional validity of Sec. 234E of the Income Tax Act 1961 (hereinafter referred to as 'the Act' for short), which was inserted by Finance Act, 2012.
(2.)The short facts arising in W.P.(C) No.31498 of 2013 reads as under:-
Petitioner is a Lower Primary School and they were giving salary payments to the teaching and non-teaching staff of the school after Deducting Tax at Source (TDS) and the amount so collected is credited to the Income Tax Department. The petitioner has also been allotted with a number known as Tax Deduction and Collection Account Number (TAN). In terms of Sec. 200(3) of the Act, quarterly statement of TDS has to be filed in Form 24Q in respect of the salary for the corresponding quarter ending June/ September/ December/ March of every year. Petitioner submits that in respect of the quarter ending Sept. 2012 and Dec. 2012, TDS was collected and remitted in time. However, the statement in Form 24Q in respect of the 2nd and 3rd quarter was not filed in time. The due date for filing statement for the 2nd quarter was 15th Oct. and the 3rd quarter was 15th January. The statement is to be filed online through the National Securities Depository Ltd. (NSDL). Even if the statements are made ready for uploading, it can be done only at the TIN Facilitation Centres (TFC) set up by NSDL and cannot be done by an individual or entity. The fee for e-filing of the statement and fee for other services rendered are paid by the deductors. Petitioner submits that on account of various factors beyond the control of the deductor, there was delay in uploading the details of statement within the stipulated time.

(3.)By Finance Act, 2012, Sec. 234E has been introduced to the Act with effect from 01.07.2012 by which a fine is being imposed for failure to deliver or caused to be delivered a statement within the time prescribed in Sec. 200(3). The fine is Rs. 200.00 each for each days delay and the fee has to be paid before filing such statement. The Income Tax department has given to the petitioner a computer generated intimation under Sec. 200A of the Act demanding late fee under Sec. 234E for the 2nd and 3rd quarters amounting to Rs. 15,000.00 and Rs. 12,400.00 respectively for the delay in filing TDS statement. Exts.P1 and P2 are the said intimations.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.