https://www.taxtmi.com/caselaws?id=335106 The Tribunal condoned the delay in filing appeals due to reasonable cause and admitted them. Regarding the legality of charging late filing fees under Section 234E of the Income Tax Act, the Tribunal held that fees could not be levied under Section 234E while processing statements under Section 200A before 1.6.2015. The Tribunal set aside the demand for fees under Section 234E in the intimation processed under Section 200A for the period prior to 1.6.2015, allowing the appeals filed by the assessee. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 25 Nov 2016 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335106 The Tribunal condoned the delay in filing appeals due to reasonable cause and admitted them. Regarding the legality of charging late filing fees under Section 234E of the Income Tax Act, the Tribunal held that fees could not be levied under Section 234E while processing statements under Section 200A before 1.6.2015. The Tribunal set aside the demand for fees under Section 234E in the intimation processed under Section 200A for the period prior to 1.6.2015, allowing the appeals filed by the assessee. Case-Laws Income Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335106