ONLINE FOR TDS DEMAND u/s 234E

To,

TDS CPC,

Aaykar Bhawan,

Sector-3, Vaishali,

Ghaziabad, UP-201010

Name of Assessee: -       .

TAN: -                                  

Address: -                              

F.Y. (Quarter):-                    

Type of Form Filed: -          

Communication Reference No:-

Subject: Application U/s 154 of the Act.

Respected Sir,

With reference to above subject, we being to submit that we had filed our TDS quarterly statement for F.Y.2013-14 Quarter 1 vide Token No                                     on 11/10/2013, as the due date for filling the return is 31^{th July} 2013. Therefore your honour levied the penalty u/s 234E of Rs.                    per day for the delay of 11 days.

1. As per the provisions of Sec. 234E “Amount of late fee @ 200/- per day shall be paid for delivering TDS Statement”, It means that any late fee should have been deposit just at the time of delivering TDS statement and not later than this. Once the TDS statement has been accepted without late fee, then such late fee cannot be recovered later on, I not collected at the time of delivering TDS statement, by the NSDL(Income tax Department)
2. On the other hand it is also pertinent to note that the law has not made any person responsible, to deposit late fee, in case of default in depositing late fee along with TDS statement, which can be           inferred from the provision of Sec. 204 of the act, which states as under:-

“Sec 204 of the act has made persons responsible for sec. 190 to sec. 203.AA and Section 285 this phrase does not cover section 234E, it means no one is responsible for default U/s 234E”

Therefore if any late fee is due and not deposited along with the TDs statement no one can be held responsible to deposit it.

3. Sec. 200A of the act also does not permit processing of TDS statement for defaulting payment of interest, any TDS payable or refundable etc. Therefore processing of TDS statement u/s 200A for the purpose of Sec. 234E is wrong and illegal hence needs to cancel. Also an assessee cannot be treated in default also u/s 201(1) or 206C (6A) due to nonpayment of late fee.

Therefore kindly cancel the demand of late fees as soon as possible

Thanking You

Yours faithfully,