Late filling fees u/s 234e
jimi patel
(Querist) 10 March 2014
This query is : Resolved
Recently Ministry Of Finance made Press Release for extending due date of filling of quarterly tds return for Q2 To Q4 for 2012-13 and Q1 to Q3 for Fy 2013-14 for government deductor.By this CBDT automatically nullify late fess of 234 E for govt deductor. One of my client is school which is run by 100% govt grant received in form of Salary grant & maintenance grant. Two year back govt DDO deduct tds from salaries paid to staff. but since last two year School has apply tan on its name and deducted tds of their staff. DDO pay cheque in name of "Principal of XYZ Scool ". of salaries paid to staff. All staff of this school is on payroll of state govt and all rules of state education board is applied to this school and its all staff. So in this situation . May i grant relief on ground of this press release ? Please guide its urgent.
R.V.RAO
(Expert) 11 March 2014
Pl. note the the repeated references of CBDT in their circular no 07/2014 to
the Principal Accounts Officers (PAO)
District Treasury Office (DTO) /
Cheque Drawing and Disbursing Office (CDDO). ......PAOs / DTOs / CDDOs who are required to file Form 24G (TDS/TCS Book
Adjustment Statement).... ... the Government deductors .
The mandatory quoting of BIN in the
TDS/TCS statements, in the case of Government deductors.........
..... Accounts Officers Identification Numbers (AIN) to the PAOs/
DTOs/CDDOs FILING of TDS/TCS statements by a large number of Government deductors..........
from such above references,i understand that where the above category of officers are in charge of tds/tcs obligations,only for such organizations, the sec 234(E) exemption is applicable.
does your client fits in as govt.deductor,in view of above?
For your client to get benefit of doubt,pl. refer to DEO/DTO OF YOUR DISTRICT.
T. Kalaiselvan, Advocate
(Expert) 12 March 2014
Mr. R.V. Rao's opinion is self explanatory, the author may follow the advise given therein.
jimi patel
(Querist) 13 March 2014
My client received salary grant from treasury officer of District and treasury office falls under government deductor ? Two years back this treasury office itself deducted from staff salary. Can I request grant relief from CIT (A) by filling appeal against order by stating this circular ? I again ask that this circular is favorable in my case ? Please urgent because no where in act there is definition of Government ?
jimi patel
(Querist) 13 March 2014
My client received salary grant from treasury officer of District and treasury office falls under government deductor . Two years back this treasury office itself deducted from staff salary. Can I request grant relief from CIT (A) by filling appeal against order by stating this circular ? I again ask that this circular is favorable in my case ? Please urgent because no where in act there is definition of Government ?
