https://www.taxtmi.com/caselaws?id=390462 The ITAT Mumbai set aside the CIT(A)'s order and deleted the late filing fees imposed under Sec.234E, based on the legal position that such fees for periods before 01.06.2015 were not valid. The ITAT also condoned the delay in filing the appeal, considering the valid reasons presented by the assessee for the delay. en-us Fri, 15 Nov 2019 00:00:00 +0530 Fri, 03 Jan 2020 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390462 The ITAT Mumbai set aside the CIT(A)'s order and deleted the late filing fees imposed under Sec.234E, based on the legal position that such fees for periods before 01.06.2015 were not valid. The ITAT also condoned the delay in filing the appeal, considering the valid reasons presented by the assessee for the delay. Case-Laws Income Tax Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390462