Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
ITAT Lucknow rules in favor of assessee, allows appeals, and exempts pre-2015 late fees. The ITAT Lucknow allowed all appeals filed by the assessee, condoning the delay in filing appeals due to valid reasons including the advocate's illness ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITAT Lucknow rules in favor of assessee, allows appeals, and exempts pre-2015 late fees.
The ITAT Lucknow allowed all appeals filed by the assessee, condoning the delay in filing appeals due to valid reasons including the advocate's illness and the impact of the Covid-19 pandemic. Regarding the levy of fees under section 234E of the Income Tax Act, the ITAT ruled in favor of the assessee, holding that late fees could not be charged for the period before 01.06.2015 based on precedents and legal authority. The judgment was pronounced on 30/11/2022.
Issues: 1. Condonation of delay in filing appeals. 2. Levy of fees u/s. 234E of the Income Tax Act.
Detailed Analysis: Issue 1: Condonation of delay in filing appeals The appellant filed a petition for condonation of delay of 642 days in filing five appeals against the order of the ld. CIT(A). The delay was attributed to the illness of the advocate representing the appellant, compounded by an office assistant's mistake in misplacing the order. Additionally, the Covid-19 pandemic situation further hindered the process of filing the appeals. The appellant also cited the Supreme Court's order extending the period of limitation due to the pandemic. The delay was condoned by the ITAT, considering the reasons provided and the unintentional nature of the delay.
Issue 2: Levy of fees u/s. 234E of the Income Tax Act The common issue in all appeals pertained to the levy of fees under section 234E of the Income Tax Act. The appellant contended that late fees under section 234E could not be charged for the period of tax deduction before 01.06.2015. The appellant relied on the decision of the ITAT Lucknow in a previous case where it was held that the late fee under section 234E is prospective. The ITAT considered various High Court decisions, including the Karnataka High Court and Kerala High Court, which held that section 234E applies from 01.06.2015 onwards. The ITAT also referred to a specific case where it was observed that the demand for late fees under section 234E prior to 01.06.2015 was without legal authority. Relying on these precedents, the ITAT allowed all appeals filed by the assessee, concluding that the late fee charged was not valid for the period before 01.06.2015.
In conclusion, the ITAT Lucknow allowed all appeals filed by the assessee, both on the grounds of condonation of delay in filing appeals and the levy of fees under section 234E of the Income Tax Act. The judgment was pronounced on 30/11/2022.
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