https://www.taxtmi.com/caselaws?id=390636 Delay of 239 days in filing the appeal was condoned because the merger of the predecessor bank, change of premises, and time taken for head office approval showed sufficient cause and no negligence. Interest paid to the Karnataka Building & Other Construction Workers Welfare Board was held to fall within the exemption in section 194A(3)(iii)(f), as the Board was treated as a statutory body covered by the notified class for that provision. Accordingly, no tax was deductible at source, and the assessee could not be treated as an assessee in default or charged interest under sections 201(1) and 201(1A). en-us Mon, 30 Dec 2019 00:00:00 +0530 Tue, 07 Jan 2020 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390636 Delay of 239 days in filing the appeal was condoned because the merger of the predecessor bank, change of premises, and time taken for head office approval showed sufficient cause and no negligence. Interest paid to the Karnataka Building & Other Construction Workers Welfare Board was held to fall within the exemption in section 194A(3)(iii)(f), as the Board was treated as a statutory body covered by the notified class for that provision. Accordingly, no tax was deductible at source, and the assessee could not be treated as an assessee in default or charged interest under sections 201(1) and 201(1A). Case-Laws Income Tax Mon, 30 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390636