Sec. 234F of Income Tax Act, 1961 - Return - writ petition challenges the vires of Section 234 (F) of the Income Tax Act, 1961 on the ground that it is a penalty guised as a fee and secondly, there is no service provided for by the authorities and therefore, fee is not leviable for the simple reason that for levy of fee, there should be an element of quid pro quo. High Court opined that the element of quid pro quo strict senso is not always a sine qua non of a fee. Nonetheless, the fee under Section 234 F is charged for delay in submitting the return of income beyond the prescribed time, which is privilege to allow late filing of the return. Thus, dismissed the writ petition holding that “the revenue is justified in holding that the object of the provision is thus intended to ensure proper and timely filing of return. The gravamen of the offence is failure to submit the return within a stipulated time”. - NIRAI MATHI AZHAGAN (K.) V/s UOI - [2020] 423 ITR 339 (MAD)