https://www.taxtmi.com/caselaws?id=373894 The Tribunal allowed all nine appeals filed by a Co-operative Society for Assessment Years 2013-14 to 2015-16, condoning the delay in filing. The issue of levying late fees under section 234E was remanded to the CIT(A) for examination on merits, directing a reasonable opportunity for the appellant to present their case. The Tribunal held that the delay was justified as the appellant awaited clarification on the legality of the late fee levy, citing relevant High Court decisions. en-us Thu, 17 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373894 The Tribunal allowed all nine appeals filed by a Co-operative Society for Assessment Years 2013-14 to 2015-16, condoning the delay in filing. The issue of levying late fees under section 234E was remanded to the CIT(A) for examination on merits, directing a reasonable opportunity for the appellant to present their case. The Tribunal held that the delay was justified as the appellant awaited clarification on the legality of the late fee levy, citing relevant High Court decisions. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373894