https://www.taxtmi.com/caselaws?id=391038 The bench condoned the delay in filing appeals upon payment of a cost of Rs. 5,000 per appeal. Regarding the legality of late filing fees under Section 234E of the Income Tax Act, the bench favored the assessee, ruling that such fees before the amendment effective from 01/06/2015 were not legal. The statutory amendments by the Finance Act, 2015, were deemed prospective, leading to the deletion of late filing fees for periods before 01/06/2015. Following the principle of adopting the view favorable to the assessee, the appeals were allowed, and the fees imposed by the revenue were removed. en-us Fri, 10 Jan 2020 00:00:00 +0530 Fri, 17 Jan 2020 18:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391038 The bench condoned the delay in filing appeals upon payment of a cost of Rs. 5,000 per appeal. Regarding the legality of late filing fees under Section 234E of the Income Tax Act, the bench favored the assessee, ruling that such fees before the amendment effective from 01/06/2015 were not legal. The statutory amendments by the Finance Act, 2015, were deemed prospective, leading to the deletion of late filing fees for periods before 01/06/2015. Following the principle of adopting the view favorable to the assessee, the appeals were allowed, and the fees imposed by the revenue were removed. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391038