In case of 144 assessment, should 234F be charged.
Below is my interpretation
234F fees is charged when assesee files his return belated. In case time limit is expired – Assesse cannot file his return hence 234F should not be levied in this case 234A will be charged till date of assessment.
234F is a charge for extra service i.e to file belated return. However if assesse doesn’t avail this service, 234F fees should not be charged.
If assessee , in response to the SCN u/s 144 files his return of income and that is a belated return ofcourse, then late fee shall be payable by the assessee only if other conditions of section 234F are fulfilled (he is required to file return u/s 139(1))
Section 234F:
Without prejudice to the provisions of this Act, where a person require to furnish a return of income under section 139, fails to do so within the time prescribed in sub-section [1] of the said section, he shall pay, by way of fee, a sum of,—
[a] five thousand rupees, if the return is furnished on or before the 31st day of December of the assessment year;
[b] ten thousand rupees in any other case.
In case assess doesn’t file his return in response to notice u/s 142(1). In that case can 234F be levied?
If the assessee doesn’t file ROI then no late fee 234F .
This also is in line with the judgements mentioned by you.
234F applicable only if return is filed .
Thanks for confirming
Please refer HC judgement also
Basis this case law can we conclude that the amount paid u/s 234F will be allowable exp u/h PGBP as it is not in the nature of penalty ?