https://www.taxscan.in/madras-hc-upholds-constitutional-validity-of-provision-prescribing-fees-for-delayed-submission-of-returns by Sekar Reporter · February 10, 2020 [2/10, 07:05] Sekarreporter: https://www.taxscan.in/madras-hc-upholds-constitutional-validity-of-provision-prescribing-fees-for-delayed-submission-of-returns/47923/ [2/10, 07:05] Sekarreporter: HEADLINES Madras HC upholds Constitutional Validity of provision Prescribing Fees for Delayed Submission of Returns [Read Judgment] 82K Women Chartered Accountants working under ICAI across the World, says ICAI President ITAT allows Income Tax Exemption to Society engaged in imparting Education through Schools [Read Order] CBIC again extends Due Date for Filing Form GST TRAN-1 [Read Order] ICAI further Extends Payment of Membership / COP Fees for the year 2019-20 No Duty for Computer Stationery, LIC Forms, Bank Statement Forms manufactured as per the requirement of LIC, Banks & Govt department: CESTAT [Read Order] No TDS applicable on Discounts given to Distributors of Prepaid SIM Cards: Bombay HC [Read Judgment] Seized Trade-in-Stock in the Custody must be Released within 120 days: Delhi HC [Read Judgment] Service providers other than Tour Operators / Rent-a-Cab can’t avail Cenvat Credit on Transportation: CESTAT CA arrested for issuing fake GST invoices worth Rs. 69 crore in Hyderabad HEADLINES | INCOME TAX | TOP STORIES Madras HC upholds Constitutional Validity of provision Prescribing Fees for Delayed Submission of Returns [Read Judgment] February 9, 2020 8:08 pm| By : Akshi Narula Returns Settlement Application – Madras High Court – Taxscan The Madras High Court by its decision in K. Nirai Mathi Azhagan v Union of India dated 31.01.2020 has upheld the constitutionality of Section 234F of the Income Tax Act, 1961, prescribing the fees for delayed submission of returns. The challenge to the validity of Section 234F has been made on two grounds. The first one being that the payment is a penalty guided as a fee. Secondly, there is no service provided for by the authorities i.e. there is no quid pro quo on payment of the fee so enlisted. The Department contended that the timely filing of returns is the bedrock of efficient tax administration system. It has been further submitted that there is an obligation on the Income Tax Department to process an income tax return within the period prescribed after its filing has been done on the part of the taxpayer. The Respondent further submits that the fixed charge i.e. the fee is paid to the Department is a consideration for the service which Department has to provide due to the late filing of return and that the late filing of returns are regulated by levying such fee. The Bench constituting of Justices A.P. Sahi and S. Prasad held that Fee u/s 234F of the IT Act, 1961 is charged in consideration of services which the Department has rendered including that of correlating returns of various assessments in order to finalise refunds, etc. Further, the fee is a statutory obligation on the Petitioner wherein the revenue compels the assessee to promptitude or otherwise pay an additional fee and hence cannot be termed as arbitrary. The Court relied upon the decision of Sona Chandi Oal Committee v. the State of Maharashtra to lay that it is not necessary that there must be a mathematical precision between the fee paid and service rendered. All that is necessary is a reasonable relationship between the fee charged and the services rendered. The Bench also differentiated between tax and fee wherein relying upon the decision of Jindal Stainless Steel v State of Haryana it has been held that while tax is levied as a part of the common burden while fee is a payment for a special benefit or privilege. To Read the full text of the Judgment CLICK HERE Hema murakibkrishna tax counsel
சென்னை உயர் நீதிமன்றத்திற்கு புதிதாக எட்டு பேரை நீதிபதிகளாக நியமிக்க மத்திய அரசுக்கு உச்ச நீதிமன்ற கொலிஜியம் பரிந்துரைத்துள்ளது. January 19, 2023 by Sekar Reporter · Published January 19, 2023
நீதிபதி, ‘‘இந்த வழக்கு தொடர்ந்ததற்காக மனுதாரர் வேலையில் ஏதாவது இடையூறு செய்தால், இந்த ஐகோர்ட்டு அதை வேடிக்கை பார்க்காது. சம்பந்தப்பட்ட அதிகாரிகளுக்கு எதிராக தாமாக முன்வந்து (சூமோட்டா) வழக்கை விசாரணைக்கு எடுக்கப்படும். மனுதாரரும் தனக்கு ஏதாவது உயர் அதிகாரிகளால் தொந்தரவு ஏற்பட்டால், எப்போது வேண்டுமானாலும் இந்த ஐகோர்ட்டை நாடலாம். இந்த வழக்கை வாபஸ் பெற மனுதாரருக்கு அனுமதி அளித்து, வழக்கை தள்ளுபடி செய்கிறேன்’’ என்று உத்தரவிட்டார். February 10, 2024 by Sekar Reporter · Published February 10, 2024
[9/7, 13:36] sekarreporter1: https://twitter.com/sekarreporter1/status/1699695330605052042?t=WIu6X9E46uzp8aVeNkoyHg&s=08 [9/7, 13:36] sekarreporter1: அரசியல் அதிகாரத்தை மக்கள் நலனுக்காக பயன்படுத்த வேண்டும், சுயநலனுக்காக பிரச்னைகள் உருவாக்க பயன்படுத்தக் கூடாது என அரசியல்வாதிகளுக்கு நீதிபதி அறிவுரை. #Madrashighcourt September 7, 2023 by Sekar Reporter · Published September 7, 2023