Fee for filing delayed I-T challenged

The first bench comprising Chief Justice Indira Banerjee and Justice PT Asha before whom the PIL moved by K NiraiMathiAzhagan of Vellore came up on Friday ordered notice to Attorney General through Additional Solicitor General G

Rajagopalan and posted the matter for further hearing to August 3. The petitioner submitted that fees under Section 234F of the Income Tax Act is charged indiscriminately to all tax payers (except for tax payer with income below Rs 5 lakh wherein it is Rs 1,000) based on length of delay.

For instance, a person with income above Rs 1 crore and a person with income Rs 5.01 lakh will have to pay the same amount of fee of Rs 5,000 if the delay is upto 31 December of every assessment year. Likewise, a person with income above Rs 1 crore and a person with income Rs 5.01 lakh will have to pay the same amount of fee of andRs 10,000/- if delay is after 31 December of every assessment year.

Noting that a person earning Rs 5.01 lakh is treated on the same pedestal with a person earning in crores, the petitioner said, “While that being so, the statute infringes the cornerstone of equality enshrined under article 14 of the Indian Constitution which postulates not only that equals should not be treated unequally but also that unequal’s must not be treated equally.”