Stay Granted on late fee u/s 234E on late filing of TDS Return by Kerala High Court

S. 234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for levy of a fee of Rs. 200/- for each day’s delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS). The constitutional validity of s. 234E has been challenged in the Kerala High
Court. Vide an interim order dated 18.12.2013, the High Court has admitted the Petition and granted a stay of proceedings for a period of two months in writ petition (CIVIL 31498 of 2013) of NARATH MAPILA LP SCHOOL Vs. UNION OF INDIA